Transparency report 2015 EY Greece Contents Greece Country Managing Partner’s letter...... 3 Message from the Country Assurance Leader...... 4 About us ...... 6 Legal structure, ownership and governance ...... 6 Network arrangements ...... 9 Commitment to quality...... 11 Infrastructure supporting quality...... 11 Instilling professional values ...... 12 Internal quality control system...... 13 Client acceptance and continuance ...... 13 Performing audits ...... 14 Review and consultation ...... 15 Audit partner rotation ...... 17 Audit quality reviews ...... 17 External quality assurance review ...... 18 Compliance with legal requirements ...... 18 Independence practices...... 19 Continuing education of statutory auditors ...... 21 Revenue and remuneration ...... 22 Financial information ...... 22 Partner remuneration ...... 22 Appendix A: EY Hellas public interest entity audit clients ...... 23 Appendix B: Beneficial owners-individuals and legal entities of Ernst & Young Europe LLP ...... 24 Appendix C: Ernst & Young Europe LLP -Beneficial owners of legal entities...... 73 Appendix D: Ernst & Young Southeast Europe Public Limited - Beneficial owners individuals and legal entities...... 92
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Transparency report 2015 — EY Greece 2 Country Managing Partner’s letter
Welcome to the 2015 Transparency Report of Ernst & Young (Hellas) Certified Auditors Accountants S.A. We appreciate that our stakeholders want to understand what we do to advance audit quality, manage risk and maintain our independence as auditors. This report is one of the ways in which we share with you, our stakeholders, what we are doing in each of these areas. Executing audits in a high-quality manner continues to be our number one priority. It is at the heart of our ability to serve the public interest and grow the global EY network successfully and responsibly, while achieving our purpose of building a better working world. Auditors play a vital role in the functioning of capital markets throughout the world by promoting transparency and supporting investor confidence. Companies, regulators and other stakeholders count on us to deliver quality and excellence in every engagement. EY is focused on investing in tools to improve what we do, creating the highest-performing teams and building trust and confidence in the audits we perform. Regular dialogue with our stakeholders remains a priority for me and my colleagues. During the past year, I have spoken with many of our stakeholders to seek your views and input. Thank you to all of you who took the time to share your views with us in 2015. I encourage everyone reading this report – investors, audit committee members, companies, regulators and all our stakeholders – to continue to engage with us on our strategy as well as any of the matters covered in this report.
Panagiotis I. K. Papazoglou Country Managing Partner
Ernst & Young (Hellas) Certified Auditors Accountants S.A.
Our purpose: Building a better working world EY is committed to doing its part in building a better working world. The insights and quality services we deliver help build trust and confidence in the capital markets and in economies the world over. We develop outstanding leaders who team to deliver on our promises to stakeholders. In so doing, we play a critical role in building a better working world for our people, our clients and our communities.
Transparency report 2015 — EY Greece 3 Message from the Country Assurance Leader
Ernst & Young (Hellas) Certified Auditors Accountants S.A (“EY Hellas”) serves an important public interest role as an auditor of public interest companies. This role is central to our purpose, values, management and processes. EY Hellas’ reputation is based on providing highest-quality, professional audit services objectively and ethically to each and every company we audit. We continue to embrace the transparency objectives of the European Union’s 8th Company Law Directive and Law 3693/2008, which require Greece statutory auditors of public interest entities to publish annual transparency reports. The 2015 EY Hellas Transparency Report complies with the Directive and Law 3693/2008 and covers the fiscal year ending 30 June 2015. In this report, you can learn more about our internal quality control system: how we instil professional values, how we perform an audit, our review and consultation process, and our approach to audit quality reviews. EY Hellas is focused on continuing to enhance audit quality, informed by several matters including external and internal inspection findings. Continuously improving audit quality can require challenging prior approaches to audit execution, and we focus on continuous improvement by evaluating all inspection findings and taking responsive actions. We draw on our extensive quality control mechanisms: EY’s audit methodology and tools, Audit Quality Reviews (AQRs), Engagement Quality Reviews (EQRs), client assessment-and-acceptance policies, Anti Money Laundering processes and tools, rotation of Key Audit Personnel and others. Globally, EY has a multi-faceted Sustainable Audit Quality (SAQ) effort underway to support the execution of the highest-quality audits. The SAQ effort includes the launching of new audit tools and methodologies, increased support and enablement for audit teams and communications reinforcing the importance of audit quality. We have established lines of communication through regular meetings with our partners and directors as well as with our professional staff at various hierarchical levels in order to communicate technical updates, organizational and business changes, and create an internal environment of trust in an effort to increase the level of engagement of our people. We look at the firm’s policies and activities designed to ensure that its professionals have the independent mind-set, qualifications and integrity necessary to provide the relevant and reliable assurance the public rightly demands. In this respect, we have in place an extensive learning curriculum comprising of formal training, coaching and performance management process, which helps our people develop technical and personal skills, in line with the firm’s strategy and values. We monitor the firm’s policies vis-à-vis prospective employees, new employees as well as current employees. As a result of our internal procedures on internal control system of EY Hellas, we consider this as effective. We continue to participate and support the EY Global mobility programs in order to provide to our people access to diverse experiences and to widen their career prospects. An auditor’s independence and professional scepticism is an important condition for a reliable auditor’s report. Formal independence requirements are part of the effort to ensure this independence. We assess whether these requirements are sufficient and implemented with the necessary rigor. Beyond formal requirements we continuously challenge what does the firm do to foster an independent mind-set and professional scepticism among partners and employees. An independent mind-set and professional scepticism are essential elements of our quality efforts, and so is communication with our stakeholders. True independence cannot be achieved by the mere compliance with independence-related internal and external rules, but only by making no concessions in the drive for quality. In our external communications, too, it is the public interest that
Transparency report 2015 — EY Greece 4 determines our choices of when and how we make information available and express our views, in this Transparency Report and otherwise. All policies relating to independence described in this Transparency Report have been followed and internal review procedures have been performed with respect to the independence compliance for all statutory audit engagements. We continuously make efforts to ensure that the “public interest first” imperative is actually assimilated by the firm’s partners and employees and embedded in its organization and that we educate, train and develop our people in a way ensuring that the public interest is not sacrificed in the pursuit of short-term commercial interests. I am confident you will find the information contained in this Transparency Report useful in judging how we have progressed in our efforts to improve the quality of our work. Let me finish by thanking all our stakeholders for their continued trust and support in these times of persisting economic challenges. And I am also very grateful to our employees, partners and directors for their dedication shown over the past year.
Vassilios Kaminaris Greece Assurance Leader Ernst & Young (Hellas) Certified Auditors Accountants S.A.
Transparency report 2015 — EY Greece 5 About us
Legal structure, ownership and OWNERSHIP STRUCTURE governance The shares of EY Hellas are registered, undivided and restricted according to art. 6 of its Articles of Association. Ernst & Young (Hellas) Certified Auditors Accountants S.A. The restriction consists of the provision by the shareholders’ with the distinctive title “Ernst & Young. [hereinafter”EY meeting of the company of its approval prior to any transfer. Hellas”) was incorporated as a Greek Societe Anonyme on 7 December 1990. Its registered seat is located in Marousi The shareholders of EY Hellas are the following: Attica (address: Chimarras Street n. 8B). 1. The legal entity under the trade name “ERNST & YOUNG EY Hellas is registered in the registries of the Prefecture of SOUTHEAST EUROPE PUBLIC LIMITED”, a company Attica, General Directorate of Development, Region of North established under the laws of Cyprus, with its registered Athens, Directorate of Development, Department for seat at 6 Stasinos Avenue, Jean Nouvel Tower, 1060 Societes Anonymes, with the registration number: Nicosia. 23013/01/Β/90/394/(2002). Shareholders of “ERNST & YOUNG SOUTHEAST EUROPE Furthermore, EY Hellas is registered in the General Registry PUBLIC LIMITED”, are the following individuals and legal of Companies (GEMI) with the registration number entity: 000710901000. a) the legal entity under the trade name “ERNST & The company is registered with the Body of Certified YOUNG EUROPE LLP”, a limited liability partnership Auditors Accountants of Greece with registration number established under the laws of England and Wales and 107. its registered seat is at Becket House, 1 Lambeth palace Road, London SE1 7EU, EY Hellas is a member firm of Ernst & Young Global Limited, a UK company limited by guarantee (EYG). EY refers b) individuals who hold preference non - voting shares. collectively to the global organization of member firms of More specifically, beneficial owners of the legal entity EYG. “ERNST & YOUNG EUROPE LLP” are individuals and legal Apart from EY Hellas the following entities, which are also entities who are specified in Appendix B attached hereto. members of EYG, have been incorporated according to the The individuals and beneficial owners of the legal provisions of Greek law and operate in Greece: entities, which participate in the share capital of “ERNST & YOUNG EUROPE LLP” are specified in Appendix C • ERNST & YOUNG Societe Anonyme for the Provision of attached hereto. Advisory Services with the distinctive title “Ernst & Young Business Advisory Solutions”, The Individuals who currently hold preference non - voting shares in “ERNST & YOUNG SOUTHEAST EUROPE • ERNST & YOUNG COMMERCIAL SOCIETE ANONYME FOR PUBLIC LIMITED” are included in Appendix D attached THE PROVISION OF ACCOUNTING SERVICES AND hereto. ADVICE with the distinctive title “ERNST & YOUNG SERVICES”, 2. The legal entity under the trade name “ERNST & YOUNG CYPRUS LIMITED”, a company established under the • ERNST & YOUNG REGIONAL ACCOUNTING SERVICES laws of Cyprus with its registered seat at 6 Stasinos SOLE MEMBER LIMITED LIABILITY COMPANY with the Avenue, Jean Nouvel Tower, 1060 Nicosia. Its sole distinctive title “Ernst & Young Accounting Sole Member shareholder is “ERNST & YOUNG” a partnership Ltd”. Such company is currently under liquidation. established under the laws of Cyprus, having its The above entities are not affiliated to Ernst & Young registered offices at 6 Stasinos Avenue, Jean Nouvel (Hellas) in the meaning of Art. 42e of Greek codified Tower, 1060 Nicosia, the Partners of which are the corporate law 2190/1920. Whenever reference is made to following: the present Transparency Report to “EY Greece”, it shall be a) Stavros Pantzaris, son of Christos. deemed to refer collectively to the aforementioned member- firms of EYG in Greece. In this report we refer to ourselves b) Philippos Raptopoulos, son of Zacharias. as EY Greece, “we,” “us”, or “our”. c) Yiannakis Theoklitou, son of Socratis. EY Hellas has established a branch in Thessaloniki, Greece. d) Savvas Pentaris, son of Fotios. The branch’s address is Polytechniou 4 & N. Limnou-Chapsa Street. e) Stelios Demetriou, son of Andreas
Transparency report 2015 — EY Greece 6 f) Andreas Avraamides, son of Stavros As regards the realization of bank transactions, i.e. indicatively the issuance, endorsement of Checks, of bills of g) Petros Liassides, son of Liasis exchange or of other promissory notes, the withdrawal of h) Nikolaos Nicolaou, son of Charalampos money etc (hereafter the “Banking Transactions”), the following apply: i) the legal entity under the trade name “ERNST & YOUNG SOUTHEAST EUROPE BUSINESS ADVISORY 1. For Banking Transactions of an amount up to 5,000 SERVICES LIMITED”, a company established under Euro, the joint signature of two of the following persons the laws of Cyprus having its registered seat at 6 is required: a) either the joint signature of Mr. Nikolaos Stasinos Avenue, Jean Nouvel Tower, 1060 Nicosia, Nikolakis, son of Ioannis, resident of Petroupoli of the sole shareholder of which is the legal entity Attica (Thessalias street n. 103), holder of the I.D. with “ERNST & YOUNG SOUTHEAST EUROPE PUBLIC number Χ720186, with Tax registration Number LIMITED”. 024426590 and Ms Zacharoula Argyropoulou, daughter of Nikolaos, president of Athens (Damagitou Reference to ERNST & YOUNG SOUTHEAST EUROPE PUBLIC street n. 81), holder of the I.D. with number LIMITED” and its shareholders is made above. ΑΑ054045, with Tax Registration Number 07952067, or b) the joint signature of any two members of the Board of Directors, or c) the joint signature of Mr. GOVERNANCE – BOARD OF DIRECTORS Nikolakis and any member of the Board of Directors, or Various partners at EY Hellas are charged with management d) the joint signature of Ms Argyropoulou and any functions for EY Hellas. These partners are responsible for member of the Board of Directors. all day to day management activity and for the application of 2. For Banking Transactions of an amount between 5,001 global and area level policy at the country level. Details of Euro and 50,000 Euro, the joint signature of the the formal/legal governing bodies of EY Hellas are given following persons is required: a) either the joint below. signature of any two of the members of the Board of The Members of the Board of Directors of EY Hellas as of 10 Directors, or b) the joint signature of Mr. Nikolakis and April 2015 and until March 22, 2016 were the following: any member of the Board of Directors, or c) the joint signature of Ms. Argyropoulou and any member of the 1. Panagiotis Papazoglou, son of Ioannis-Konstantinos, Board of Directors. Chairman and Managing Director. 3. For Banking Transactions exceeding the amount of 2. Vasileios Kaminaris, son of Georges, Vice- Chairman. 50,001 Euro, the joint signature of any two of the 3. Christos Pelendridis, son of Anastassios, Member. members of the Board of Directors is required. 4. Dimitrios Constantinou, son of Christoforos, Member. 4. For the signature of accounting- administrative and financial reports, experts’ reports, reports of the 5. Yiannakis Theoklitou, son of Sokratis, Member. Special Tax Audit (Tax Certificate), of agreements of 6. Ioannis Pierros, son of Antonios, Member. the Company with its clients and other companies- members of the network of Ernst & Young of any 7. Stefanos Mitsios, son of Ilias, Member. amount, of confidentiality agreements with clients and/ 8. Sofia Kalomenidou, daughter of George, Member. or prospective clients, of consortium/ teaming agreements and/ or sub-contract agreements with 9. Christianna Panagidou, daughter of Kostakis, Member. third parties, as well as solemn declarations and 10. Andreas Chatzidamianou, son of Georges, Member. documents addressed to Tax Authorities in Greece relating to the payment of invoices of suppliers of the Company, suffices the sole signature of either the The general management and representation of EY Hellas Chairman of the Board of Directors and Managing before public and private authorities in Greece and abroad is Director, Mr Panagiotis Papazoglou or the sole exercised either by the Chairman of the Board and Managing signature of Vice chairman Mr. Vasileios Kaminaris or Director, Mr. Panagiotis Papazoglou, who binds the company the sole signature of any of the members of the Board by his sole signature, or by the company’s Vice – Chairman of the Directors or the sole signature of one of the Mr. Vasileios Kaminaris who also binds the company by his below mentioned individuals: sole signature or by the Member of the company’s Board of 1. Georgios Anastopoulos, son of Anastasios. Directors, Mr. Dimitrios Contantinou, who also binds the company by his sole signature. 2. Konstantinos Tsekas, son of Socrates. 3. Konstantinos Katsagannis, son of Vasilios. Transparency report 2015 — EY Greece 7 4. Aristotelis Androutsopoulos, son of George. - the performance of any action which are necessary for the attainment of the above mentioned objects 5. Charalampos Pilitsidis, son of George. EY member firms are grouped into four geographic Areas: 6. Maria Chatziantoniou, daughter of Theodoros Americas, Asia-Pacific, EMEIA (Europe, Middle East, India (as from 7 August 2015). and Africa) and Japan. The Areas comprise a number of 7. Vassilios Kaplanis, son of Panagiotis (as from 7 Regions, which consist of member firms or sections of August 2015). those firms. Furthermore, Mr Konstantinos Katsaganis is authorised to EY Hellas is part of the EMEIA Area, which comprises of EYG realize transactions with his sole signature of the bank member firms in 99 countries in Europe, the Middle East, account with the number 0026-0016-16-0200-167-183 , India and Africa. Within the EMEIA Area, there are 12 which the Company keeps in EFG Eurobank Bank, which is Regions. EY Hellas is part of the CSE Region. used by the branch of the Company in Thessaloniki, to Ernst & Young (EMEIA) Limited (EMEIA Limited), an English withdraw money, to issue and endorse checks and to issue, company limited by guarantee, is the principal coordinating accept and endorse exchanges and bills of exchange, to entity for the EYG member firms in the EMEIA Area. EMEIA realise payments on behalf of the Company, provided that Limited facilitates the coordination of these firms and the above transactions do not overcome the amount of cooperation between them, but it does not control them. 5,000 Euro, and to sign in the name and on behalf of the EMEIA Limited is a member firm of EYG and has no financial Company agreements regarding the operational needs of operations and does not provide any professional services. the branch of the Company at Thessaloniki, provided that the scope of such agreements does not exceed in value the Each Region elects a Regional Partner Forum (RPF), whose amount of 5,000 Euro. representatives advise and act as a sounding board to Regional Leadership. The partner elected as Presiding For the execution of labor and freelance agreements of the Partner of the RPF also serves as the Region’s Company, the sole signature of any member of the Board of representative on the Global Governance Council Directors or the sole signature of Mrs Vasileia Perivolari, (see page 9). daughter of Dimitrios is required. In Europe, a holding entity, Ernst & Young Europe LLP Additionally, Ms Vasileia Perivolari is authorised to execute (EY Europe), was formed in conjunction with EMEIA Limited. in the name and on behalf of the Company documents EY Europe is an English limited liability partnership, owned addressed to the Commission of Work (indicatively personnel by partners of the EYG member firms operating in Europe. It lists, any kind of notifications, applications for the approval is an audit firm registered with the Institute of Chartered of overtime work and other applications etc), to the Social Accountants in England and Wales (ICAEW), but it does not Security Fund (IKA) (indicatively any kind of notifications, carry out audits or provide any professional services. To the sickness papers of employees, employer’s certificates extent permitted by local legal and regulatory requirements, relating to stamps etc) to OAED (indicatively any kind of EY Europe has acquired or will acquire control of the EYG documents and notifications etc) as well as employment member firms in the European countries in the EMEIA Area. certificates for the employees of the Company, offer letters EY Europe is a member firm of both EYG and EMEIA Limited. addressed to future employees of the Company and any letter addressed to insurance companies, hospitals and EY Europe acquired control of EY Hellas as of 2 February medical centers in Greece and abroad. 2011. Finally, copies of minutes of Board of Directors meetings and Shareholders’ Meetings may be issued by either the EY Europe’s principal governing bodies are: Chairman of the Board of Directors and Managing Director, Europe Operating Executive Mr. Panagiotis Papazoglou or the Vice-Chairman of the Board of Directors, Mr. Vasileios Kaminaris or the Member of The Europe Operating Executive (EOE) operates as the board the Board of Directors, Mr. Dimitrios Konstantinou. of EY Europe. It has authority and accountability for strategy execution and management of EY Europe’s operations. The The basic activities of EY Hellas, according to its scope (art. EOE comprises: the Europe Managing Partner; the leaders 2 of its Articles of Association), are the following: for Accounts, Talent and Risk Management; the service line - the performance of financial and administrative audits leaders for Assurance, Advisory, Transaction Advisory and experts services according to the applicable law Services and Tax; and all European Regional Managing Partners. - the provision of advice and services on tax matters and management issues and restructuring of companies
Transparency report 2015 — EY Greece 8 Europe Advisory Council EY’s central entity, EYG, coordinates the member firms and promotes cooperation among them. EYG does not provide Until 3 July 2015, EY Europe had an elected Europe services, but its objectives include promoting the provision Advisory Council, which comprised a number of partners of of exceptional, high-quality client service by member firms the EYG member firms in Europe. It served in an advisory worldwide. Each member firm is a legally distinct entity. role to the Europe Executive on policies, strategies and other Their obligations and responsibilities are governed by the matters, and its approval was required for a number of regulations of EYG and various other agreements. significant matters, e.g., the appointment of the Europe Managing Partner, approval of the financial reports of The structure and principal bodies of the global organization EY Europe and material transactions. during the year ended 30 June 2015 are described below. They reflect the principle that EY, as a global organization, From 4 July 2015, the Europe Advisory Council was has one shared strategy. replaced with the Europe Governance Sub-Committee, which comprises the Presiding Partner of each RPF in Europe. It In July 2013, EY streamlined its operating model by creating has a similar role to the one previously conducted by the the Executive and the Regions. The Executive includes the Europe Advisory Council. Global Executive (GE), its committees and teams, and the leadership of the four Areas. This streamlined structure SUBSEQUENT EVENTS allows EY to further enhance its global scale and the delivery Following the resignation of Mr. Yiannakis Theoklitou from of consistent exceptional client service worldwide, with the being a member of the Board of Directors dated February Executive responsible for one global approach to strategy, 29, 2016, the Board of Directors of EY Hellas reconstituted quality, risk management, business planning, investments into a body on March 23, 2016 with the same powers as and priorities. specified above. At the same time, this new operating model allows for Network arrangements greater stakeholder focus in the 28 Regions, permitting member firms to build stronger relationships with clients and others in each country and be more responsive to local needs. Global Governance Council The Global Governance Council (GGC) is the main governance body of EYG. It comprises a representative from each Region and four independent non-executives (INEs). The Regional Representatives, who otherwise do not hold senior management roles, are elected by their RPFs for a three-year term, with provisions for one successive re-appointment. The GGC advises EYG on policies, strategies and the public interest aspects of their decision-making. The approval of the GGC is required for a number of significant matters that could affect EY. Independent non-executives INEs are appointed from outside EY and bring the global organization, and the GGC, the significant benefit of their varied perspectives and views. Together with several other GGC members they form the Public Interest Sub-Committee of the GGC, which addresses public interest matters EY is a global leader in assurance, tax, transaction and including stakeholder dialogue. The INEs are nominated by a advisory services. Worldwide, 212,000 people in member dedicated committee. firms in more than 150 countries share a commitment to building a better working world and are united by shared values and an unwavering commitment to quality, integrity and professional skepticism. In today’s global market, EY’s integrated approach is particularly important in the delivery of high-quality multinational audits, which can span multiple jurisdictions.
Transparency report 2015 — EY Greece 9 Global Executive Global Practice Group The GE brings together EY’s leadership functions, services This group brings together the members of the GE, GE and geographies. It is chaired by the Chairman and CEO of committees and Regional leaders. The Global Practice Group EYG and includes its Global Managing Partners of Client seeks to promote common understanding across member Service and Business Enablement; the Area Managing firms of EY’s strategic objectives and consistency of Partners; the global functional leadership for Talent, Risk execution across the organization. Management and Finance; the leaders of the global service EYG member firms lines — Assurance, Advisory, Tax and Transaction Advisory Services; and the Global Leader for Public Policy. Under the regulations of EYG, member firms commit themselves to pursue EY’s objectives, such as the provision The GE also includes the Chair of the Global Accounts of high-quality service worldwide. To that end, the member Committee and the Chair of the Emerging Markets firms undertake to implement the global strategies and plans Committee as well as a representative from the emerging and to maintain the prescribed scope of service capability. markets practices. The GE and the GGC approve nominations They are required to comply with common standards, for the Chairman and CEO of EYG and ratify appointments of methodologies and policies, including those regarding audit the Global Managing Partners. The GE also approves methodology; quality and risk management; independence; appointments of Global Vice Chairs. The GGC ratifies the knowledge sharing; human resources; and technology. appointments of any Global Vice Chair who serves as a member of the GE. Furthermore, the GE appoints Area Above all, EYG member firms commit themselves to Managing Partners and approves appointments of Regional conducting their professional practices in accordance with Managing Partners. The appointments of the Area Managing applicable professional and ethical standards and all Partners are subject to ratification by the GGC. applicable requirements of law. This commitment to integrity and doing the right thing is underpinned by EY’s Global Code The GE’s responsibilities include the promotion of global of Conduct and EY’s values (see page 12). objectives and the development, approval and, where relevant, implementation of: Besides adopting the regulations of EYG, member firms enter into several other agreements covering aspects of • Global strategies and plans their membership in the EY organization such as the right • Common standards, methodologies and policies to be promoted within member firms and obligation to use the EY name and the sharing of knowledge. • People initiatives, including criteria and processes for admission, evaluation, development, reward and Member firms are subject to reviews that evaluate their retirement of partners adherence to EYG requirements and policies governing • Quality improvement and protection programs issues such as independence, quality and risk management, • Proposals regarding regulatory matters and audit methodology and human resources. As necessary, public policy special focus reviews are performed to address situations or • Policies and guidance relating to member firms’ service concerns as they arise. Member firms unable to meet the of international clients, business development, markets quality commitments and other EYG membership and branding requirements may be subject to separation from the EY • EY’s development funds and investment priorities organization. • EYG’s annual financial reports and budgets • GGC recommendations • Any other proposal that supports the global objectives It also has the power to mediate and adjudicate disputes between member firms.
GE committees Chaired by members of the GE and bringing together representatives from the four Areas, the GE committees are responsible for making recommendations to the GE. There are committees for Global Markets and Investments; Global Accounts; Emerging Markets; Talent, Risk Management; Assurance; Advisory; Tax; and Transaction Advisory Services.
Transparency report 2015 — EY Greece 10 Additional resources are often brought in to augment the Commitment to quality Professional Practice group, including networks of professionals focused on: Infrastructure supporting quality • Internal-control reporting and related aspects of our audit methodology Quality in our service lines • Accounting, auditing and risk issues for specific Vision 2020, which sets out EY’s purpose, ambition and industries and sectors strategy, calls for EY member firms to provide exceptional • Event-specific issues involving areas of civil and political client service worldwide. This is supported by an unwavering unrest; or sovereign debt and related accounting, commitment to quality and service that is professionally and auditing, reporting and disclosure implications globally consistent, and means service that is based on • General engagement issues and how to work effectively objectivity, professional skepticism and adherence to EY with audit committees and professional standards. Risk management function EY service lines are accountable for delivering quality engagements, including managing quality reviews and The Global Risk Management Leader is responsible for real-time quality assurance of engagements, which enterprise-wide risk management, including oversight of the measures compliance with professional standards and all quality of EY’s four service line functions in Assurance, EY policies. Advisory, Tax and Transaction Advisory Services. Vision 2020 has reinforced the ownership of quality within Member firm partners are appointed to lead risk the service lines, including audit. It has also resulted in management initiatives in the service lines and member increased clarity around the role of risk management firms, supported by other staff and professionals. The in policies and practices that support and improve Global Risk Management Leader is responsible for quality audit. establishing globally consistent risk management execution priorities and enterprise-wide risk management. These The Global Vice Chair — Assurance coordinates member priorities cascade to member firms, and their execution is firms’ compliance with and implementation of EY policies monitored through an Enterprise Risk Management and procedures for assurance services. program. Professional Practice function Components of audit quality control program The Global Vice Chair — Professional Practice, referred to as In the following sections, we describe the principal the Professional Practice Director (PPD), is overseen by the components of the EY Greece audit quality control program: Global Vice Chair — Assurance and works directly with the Area PPDs to establish global audit quality control policies • Instilling professional values and procedures. The Area PPDs are overseen by the Global • Internal quality control system PPD and the Area Assurance Leader. This helps provide • Client acceptance and continuance greater assurance as to the objectivity of audit quality and • Performing audits consultation processes. • Review and consultation The Global PPD and Area PPDs also lead and oversee the • Audit partner rotation Professional Practice group. This is a Global and Area • Audit quality reviews network of technical subject matter specialists in accounting • External quality-assurance reviews and auditing standards who consult on accounting, auditing • Compliance with legal requirements and financial reporting matters and perform various practice monitoring and risk management activities. The Global PPD oversees development of the EY Global Audit Methodology (EY GAM) and related technologies to be consistent with relevant professional standards and regulatory requirements. The Professional Practice group also oversees development of the guidance, training and monitoring programs and processes used by member firm professionals to execute audits consistently and effectively. The PPDs, together with other professionals who work with them in each member firm, are knowledgeable about EY people, clients and processes and are readily accessible for consultation with audit engagement teams.
Transparency report 2015 — EY Greece 11 • Working with one another Instilling professional values • Working with clients and others Sustainable Audit Quality • Acting with professional integrity • Maintaining our objectivity and independence We understand that audit quality is our primary goal. • Respecting intellectual capital Globally, EY has a multi-faceted Sustainable Audit Quality (SAQ) effort underway to support the execution of the Through our procedures to monitor compliance with the EY highest-quality audits. SAQ reinforces our quality-driven Global Code of Conduct, and through frequent culture and supports the delivery of the highest-quality communications, we strive to create an environment that audits. It involves a focus on continuous improvement and encourages all personnel to act responsibly, including emphasis on key areas such as professional skepticism. reporting misconduct without fear of retaliation. SAQ includes: tone at the top; resources; simplification; The EY/Ethics Hotline provides our people, clients and others audit transformation/technology innovation; enablement, outside of the organization with a means to report activity quality support and monitoring; and accountability. confidentially that may involve unethical or improper behavior and that may be in violation of professional Tone at the top standards or otherwise inconsistent with the EY Global Code Senior EY leadership is responsible for setting the right tone of Conduct. The hotline is operated by an external at the top and demonstrating EY’s commitment to building a organization that provides confidential and, if desired, better working world through behavior and actions. While anonymous hotline reporting services for companies the tone at the top is vital, our people also understand that worldwide. quality and professional responsibility start with them. Our When a report comes into the EY/Ethics Hotline, either by shared values, which inspire our people and guide them to phone or internet, it receives immediate attention. do the right thing, and our commitment to quality are Depending on the content of the report, appropriate embedded in who we are and in everything we do. individuals from Risk Management, Talent, Legal or other Our approach to business ethics and integrity is embedded functions are involved to address the report. All matters are in our culture of consultation, training programs and internal handled by experienced individuals, with oversight from the communications. Senior management regularly reinforces global Risk Management function. For those matters that are the importance of performing quality work, complying with reported outside of the EY/Ethics Hotline, the same professional standards and adhering to our policies, leading procedures are followed. by example and through various communications. Also, our quality review programs assess professional service as a key Our values Who we are metric in evaluating and rewarding all professionals. Our culture strongly supports collaboration, and places People who demonstrate integrity, respect and teaming special emphasis on the importance of consultation in People with energy, enthusiasm and the courage to lead dealing with complex or subjective accounting, auditing, reporting, regulatory and independence matters. We believe People who build relationships based on doing the right thing it is important to determine that engagement teams and clients correctly follow consultation advice, and we emphasize this when necessary.
Our stance consistently has been that no single client is more important than professional reputation — the reputation of EY Greece and the reputation of each of our professionals.
Code of conduct We promote a culture of integrity among our professionals. The EY Global Code of Conduct provides a clear set of the standards that guide our actions and our business conduct. It is organized into five categories containing principles that are to be followed by everyone at EY Greece to guide behavior across all areas of activity:
Transparency report 2015 — EY Greece 12 Internal quality control system We also execute the EY Audit Quality Review (AQR) program in order to evaluate whether our system of audit quality EY Hellas’ reputation for providing high-quality professional control has operated effectively in a manner so as to provide audit services independently, objectively and ethically is reasonable assurance that EY Hellas and our people comply fundamental to our success as independent auditors. We with applicable professional and internal standards and continue to invest in initiatives to promote enhanced regulatory requirements. objectivity, independence and professional skepticism. These The results of the AQR program and external inspections are are fundamental attributes of a high-quality audit. evaluated and communicated within EY Hellas to provide the At EY Hellas, our role as auditors is to provide assurance on basis for continuous improvement in audit quality, consistent the fair presentation of the financial reports of the with the highest standards in the profession. companies we audit. We bring together qualified teams to The GE is responsible for implementing quality improvement provide our services, drawing on our proven experience and protection programs. As such, it reviews the results of across industry sectors and services. We continually strive to our internal AQR program and external regulatory reviews, improve our quality and risk management processes, so that as well as any key actions designed to address areas for the quality of our service is at a consistently high level. improvement. We recognize that in today’s environment — characterized by The recent results of such monitoring, together with the continuing globalization and the rapid movement of capital — recent feedback from independent regulatory inspection the quality of our audit services has never been more visits, provide EY Hellaswith a basis to conclude that our important. As part of Vision 2020, EY continues to invest internal control systems are designed appropriately and are heavily in developing the audit methodology, tools and other operating effectively. In addition, Ey Hellas management resources needed to support quality service delivery. system is ISO 9001:2008 certified by Bureau Veritas. While the market and stakeholders continue to demand high-quality audits, they also demand increasingly efficient Client acceptance and and effective delivery of audit services. In addition to the continuance investment mentioned, EY continues to seek ways to improve the effectiveness and the efficiency of its audit EY policy methodology and processes, while maintaining audit quality. The Client Acceptance and Continuance Policy sets out We work to understand where our audit quality may not be principles for member firms to determine whether to accept up to our own expectations and those of stakeholders, a new client or a new engagement or to continue with an including external audit firm regulators. We seek to learn existing client or engagement. These principles are from external and internal inspection activities and to fundamental to maintaining quality, managing risk, identify root causes of quality occurrences for continuous protecting our people and meeting regulatory requirements. improvement in audit quality, and we believe that an The objectives of the policy are to: important part of the audit inspections process is to take effective and appropriate action to improve quality. • Establish a rigorous process for evaluating risk and making decisions to accept/continue clients or Effectiveness of quality control system engagements EY has designed and implemented a comprehensive set of • Meet applicable independence requirements global audit quality control policies and practices. These • Identify and deal appropriately with any conflicts of policies and practices meet the requirements of the interest International Standards on Quality Control issued by the • Identify and decline clients that pose excessive risk International Auditing and Assurance Standards Board • Require consultation with designated professionals to (IAASB). EY Hellas has adopted these global policies and identify additional risk management procedures for procedures and has supplemented them as necessary to specific high-risk factors comply with local laws and professional guidelines and to • Comply with legal, regulatory and professional address specific business needs. requirements
Transparency report 2015 — EY Greece 13 In addition, the EY Conflicts of Interest Global Policy defines Both client acceptance and client continuance decisions global standards for addressing categories of potential consider the engagement team’s assessment of whether the conflicts of interest and a process for identifying them. It company’s management could pressure us to accept also includes provisions for managing potential conflicts of inappropriate accounting, auditing and reporting interest as quickly and efficiently as possible through the use conclusions to undermine quality. Considerations and of appropriate safeguards. Such safeguards range from conclusions on the integrity of management are essential to obtaining a client’s consent for EY member firms to act for acceptance and continuance decisions. two or more clients to declining an engagement in order to avoid an identified conflict. Performing audits The EY Conflicts of Interest Global Policy, and associated As part of Vision 2020, EY has invested significantly in guidance, was updated in early 2015. The updates take into improving our audit methodologies and tools, with the goal account the increasing complexity of our engagements and of performing the highest-quality audits in the profession. client relationships, and the need for speed and accuracy in This investment is consistent with EY’s goal to have the responding to our clients. They also align with the latest leading audit practice in the profession by 2020 and reflects International Ethics Standards Board for Accountants our commitment to building trust and confidence in the (IESBA) standards. capital markets and in economies the world over. Putting policy into practice Audit methodology We use the EY Global Tool for Acceptance and Continuance In May 2015, we released a new Global Audit Methodology (GTAC), an intranet-based system, for efficiently (EY GAM), which was redesigned to make it easier to read coordinating client and engagement acceptance and and use, and to support our new documentation tool, continuance activities in line with global, service line and EY Canvas. We have made extensive use of technology to member firm policies. GTAC takes users through the simplify the presentation and, as a result, the content is acceptance and continuance requirements and identifies the more accessible and user-friendly. We have made use of policies and references to professional standards needed to intelligent editing, better design and interactive graphics. assess both business opportunities and associated risks. EY GAM provides a global framework for delivering high- As part of this process, we carefully consider the risk quality audit services through the consistent application of characteristics of a prospective client and several due thought processes, judgments and procedures in all audit diligence procedures. Before we take on a new engagement engagements. Making risk assessments, reconsidering and or client, we determine if we can commit sufficient resources modifying them as appropriate, and using these to deliver quality service, especially in highly technical areas, assessments to determine the nature, timing and extent of and if the services the client wants are appropriate for us audit procedures are fundamental to EY GAM. EY GAM also to provide. The approval process is rigorous, and no new emphasizes applying appropriate professional skepticism in audit engagement may be accepted without the approval of the execution of audit procedures. EY GAM is based on our PPD. International Standards on Auditing (ISAs) and is supplemented in Greece to comply with the local Greek In our annual client continuance process, we review our auditing standards and regulatory or statutory service delivery and ability to continue to provide quality requirements. service and confirm that clients share EY Hellas’ commitment to quality and transparency in financial Using technology, our auditors select the audit approach reporting. The partner in charge of each audit, together with within our methodology applicable to the reporting our Assurance leadership, annually reviews our relationship requirements of the entity being audited. For example, there with the audit client to determine whether continuance is are approaches to audit both listed entities and entities appropriate. considered non-complex. Close monitoring As a result of this review, certain audit engagements are identified as requiring, and are then subjected to, additional oversight procedures during the audit, and some audit clients are discontinued. As with the client acceptance process, our PPD is involved in the client continuance process and must agree with the continuance decisions.
Transparency report 2015 — EY Greece 14 The auditor is presented with a version of EY GAM organized Audit engagement teams use other software applications, into interdependent phases and designed to focus on the forms and templates during various phases of an audit to client’s business and financial statement risks and on how assist in making and documenting audit considerations, those risks affect our audit of the financial statements. EY sourcing data and analysis. GAM consists of two key components: requirements; and EY has a number of data analysis tools for use in audits. supporting forms and examples. The requirements reflect These help our engagement teams analyze a client’s data, the typical flow of how EY Hellas executes an audit. The enhancing our risk assessment processes and enabling the forms and examples include leading practice illustrations and audit of higher-risk transactions. assist in performing and documenting audit procedures. Formation of audit engagement teams Enhancements to the audit methodology are made regularly as a result of new standards, emerging auditing issues and EY Hellas policies require an annual review of partner matters, implementation experiences, and external and assignments by our Assurance leadership and PPD to make internal inspection results. sure that the professionals leading listed-company audits possess the appropriate competencies (i.e., the knowledge, In addition, we monitor current and emerging developments skills and abilities) to fulfill their engagement responsibilities continually and issue timely audit planning and other and are in compliance with applicable auditor rotation reminders. These reminders emphasize areas noted during regulations. inspections as well as key topics of interest to the International Forum of Independent Audit Regulators The assignment of professionals to an audit engagement is (IFIAR). These include professional skepticism, group audits, also made under the direction of our Assurance leadership. revenue recognition and engagement quality reviews. Factors considered when assigning people to audit teams include competence, engagement size and complexity, EY GAM requires compliance with relevant ethical specialized industry knowledge and experience, timing of requirements, including independence from the company work, continuity and opportunities for on-the-job training. we audit. For more complex engagements, consideration is given to Technology whether specialized or additional expertise is needed to supplement or enhance the audit engagement team. Our audit engagement teams use technology to assist in executing and documenting the work performed in In many situations, internal specialists are assigned as part accordance with EY GAM. During fiscal year 2015, we began of the audit engagement team to assist in performing audit the phased deployment of our next generation global audit procedures and obtaining appropriate audit evidence. These platform, EY Canvas. EY Canvas is web-based, built using professionals are used in situations requiring special skills or state-of-the-art technology to provide heightened data knowledge, such as information systems, asset valuation and security and allow us to easily evolve our software to actuarial analysis respond to changes in the accounting profession and regulatory environment. Review and consultation Audit engagements in EY Canvas are automatically Reviews of audit work configured with information relevant to our client’s listing Our policies describe the requirements for timely and direct requirements and industry, helping keep our audit plans senior professional participation as well as the level of customized and up-to-date and providing direct linkage to review required for the work performed. Supervisory our audit guidance, professional standards and members of the audit engagement team perform a detailed documentation templates. It is built with a fresh, clear review of the audit documentation for accuracy and design and user interface that allows users to visualize risks completeness. Engagement partners perform a second-level and their relationship to our planned response and work review to determine adequacy of the audit work as a whole performed in key areas. EY Canvas also enables a linkage for and the related accounting and financial statement our group audit teams to communicate interoffice risks and presentation. A tax representative reviews the significant tax instructions, so that the primary team for each audit has and other relevant working papers. For listed and certain control over planning and monitoring of the group audit. other companies, an engagement quality reviewer Over the coming year, we will phase out our existing audit (described below) reviews important areas of accounting, support tool, GAMx. financial reporting and audit execution, as well as the financial statements of the company we audit and our audit report.
Transparency report 2015 — EY Greece 15 The nature, timing and extent of the reviews of audit work The engagement quality review spans the entire depend on many factors, including: engagement cycle, including planning, risk assessment, audit strategy and execution. Policies and procedures for the • The risk, materiality, subjectivity and complexity of the subject matter performance and documentation of engagement quality • The ability and experience of the audit team members reviews provide specific guidelines on the nature, timing and preparing the audit documentation extent of the procedures to be performed and the required • The level of the reviewer’s direct participation in the documentation evidencing their completion. Our PPD audit work approves all engagement quality review assignments for • The extent of consultation employed listed companies and those considered higher risk. Our policies also describe the roles and responsibilities of Audit engagement team resolution process for each audit engagement team member for managing, differences of professional opinion directing and supervising the audit, as well as the EY has a collaborative culture that encourages and expects requirements for documenting their work and conclusions. people to speak up, without fear of reprisal, if a difference of Consultation requirements professional opinion arises or if they are uncomfortable about a matter relating to a client engagement. Policies and Our consultation policies are built upon a culture of procedures are designed to empower members of an audit collaboration, whereby audit professionals are encouraged engagement team by requiring them to raise any to share perspectives on complex accounting, auditing and disagreements relating to significant accounting, auditing or reporting issues. Consultation requirements and related reporting matters. policies are designed to involve the right resources, so that audit teams reach appropriate conclusions. These policies are made clear to people as they join EY, and we continue to promote a culture that reinforces a person’s Consultation is built into the decision-making process; it is responsibility and authority to make their own views heard not just a process to provide advice. and canvas the views of others.
For complex and sensitive matters, we have a formal process Differences of professional opinion that arise during an audit requiring consultation outside of the audit engagement team generally are resolved at the audit engagement team level. with other personnel who have more experience or However, if any person involved in the discussion of an issue specialized knowledge, primarily Professional Practice and is not satisfied with the decision, he or she has both the Independence personnel. In the interests of objectivity and right and the obligation to see that the issue is referred to professional skepticism, our policies require members of the next level of authority until agreement is reached or a Professional Practice, Independence and certain others to final decision is made. Until such time, the parties to the withdraw from a consultation if they currently serve, or have discussion do not withdraw, step aside or otherwise extract served, within a specified period of time, the client to which themselves from the process. the consultation relates. Furthermore, if the engagement quality reviewer makes Our policies also require that we document all consultations, recommendations that the engagement partner does not including written concurrence from the person or persons accept or the matter is not resolved to the reviewer’s consulted, in order to demonstrate their understanding of satisfaction, the audit report is not issued until the matter is the matter and its resolution. resolved by following consultation processes for resolving differences of professional opinion. Our documentation Engagement quality reviews requirements for disagreements and their resolution are the Engagement quality reviews are performed by audit partners same as for other consultations. Anyone involved in the in compliance with professional standards for audits of all process may separately document his or her personal listed companies and those considered higher risk. position in an attachment to the documentation of the final Engagement quality reviewers are experienced professionals decision. with significant subject matter knowledge. They are independent of the engagement team and able to provide objective evaluation of significant accounting, auditing and reporting matters. In no circumstances may the responsibility of the engagement quality reviewer be delegated to another individual.
Transparency report 2015 — EY Greece 16 Audit partner rotation Implemented annually, the program is coordinated and monitored by representatives of the PPD network, with EY supports mandatory audit partner rotation to help oversight by the Assurance Leadership. strengthen auditor independence. EY Hellas complies with The engagements reviewed each year are selected on a risk- the audit partner rotation requirements of the code of the based approach emphasizing audit clients that are large, International Ethics Standards Board for Accountants complex or of significant public interest. The Global AQR (IESBA) and Greek Standards, as well as the U.S. Securities program includes detailed, risk-focused file reviews covering and Exchange Commission (SEC), where required. EY Hellas a large sample of listed and non-listed audit engagements to supports audit partner rotation because it provides a fresh measure compliance with internal policies and procedures, perspective and promotes independence from company EY GAM requirements, and relevant local professional management while retaining expertise and knowledge of the standards and regulatory requirements. It also includes business. Audit partner rotation, combined with reviews of a sample of non-audit engagements. These independence requirements, enhanced systems of internal measure compliance with the relevant professional quality controls and independent audit oversight, helps standards and internal policies and procedures that should strengthen independence and objectivity and are important be applied in executing non-audit services. In addition, safeguards of audit quality. practice-level reviews are performed to assess compliance For public interest entities where rotation of the audit with quality control policies and procedures in the functional partner is not mandated by local independence regulation or areas set out in ISQC No. 1. The Global AQR program is less restrictive than the IESBA requirements, the EY Global complements external practice monitoring and inspection Independence Policy requires the lead engagement partner activities, such as regulatory inspection programs and and the engagement quality reviewer to be rotated after external peer reviews. seven years. For a newly public interest entity (including a In 2015, EY Hellas’ AQR resulted in the inspection of 5 audit newly listed company) client, the lead engagement partner engagements and 2 non-audit (interim reviews) and the engagement quality reviewer may remain in place engagements, which were all rated as “good quality”, for an additional two years before rotating off the team, without having no material findings or deficiencies. regardless of the time they served prior to the listing. Following rotation, the partner may not resume the lead or AQR reviewers and team leaders are selected for their skills engagement quality review role until at least two years have and professional competence in accounting and auditing, as elapsed. well as their industry specialization; they often work in the Global AQR program for a number of years and are highly We employ tools to track partner rotation that enable skilled in the execution of the program. Team leaders and effective monitoring of compliance with requirements. reviewers are assigned to inspections outside of their home We have also implemented a process for partner rotation location and are independent of the audit teams reviewed. planning and decision-making that involves consultation with, and approvals by, our Professional Practice and The results of the Global AQR program and external practice- Independence professionals. monitoring and inspection activities are evaluated and communicated to improve quality. Any quality improvement Audit quality reviews plans describe the follow-up actions to be taken, the people responsible, the timetable and deadlines, and sign-off on The Global Audit Quality Review (AQR) program is the completed actions. Measures to resolve audit quality issues cornerstone of our process to monitor audit quality. noted from the Global AQR program, regulatory inspections EY Hellas executes the Global AQR program, reports results and peer reviews are addressed by our Assurance leadership and develops responsive actions plans. The primary goal of and our PPD with input from Risk Management groups. The the program is to determine whether systems of quality actions are monitored by our PPD and Assurance leadership. controls, including those of EY Hellas, are appropriately These programs provide important practice monitoring designed and followed in the execution of audit feedback for our continuing quality improvement efforts. engagements to provide reasonable assurance of compliance with policies and procedures, professional standards, and regulatory requirements. The Global AQR program complies with guidelines in the International Standard on Quality Control No. 1, as amended (ISQC No. 1), and is supplemented where necessary to comply with Greek professional standards and regulatory requirements. It also aids EY Hellas’ continual efforts to identify areas where we can improve our performance or enhance our policies and procedures. Transparency report 2015 — EY Greece 17 External quality Insider trading The Insider Trading Global Policy reaffirms the obligation of assurance review our people not to trade in securities with insider information, EY Hellas’ audit practice and our registered statutory provides detail on what constitutes insider information and auditors are subject to inspections by the Hellenic identifies with whom our people should consult if they have Accounting and Auditing Standards Board (ELTE), to be questions regarding their responsibilities. performed at least every 3 years. As part of its inspections, Trade sanctions ELTE evaluates quality control systems and reviews selected engagements. Given the level of EY’s global integration, it is important that we are aware of the ever-changing situation in respect of The last quality assurance inspection by ELTE was initiated in international trade sanctions. EY monitors sanctions issued December 2013 and took place within 2014. We provided in multiple geographies and provides guidance to our people our comments to ELTE’s draft inspection report in October on impacted activities. 2014 and, following a presentation to ELTE’s Quality Inspection Board (SPE) in June 2015, the inspection was Data privacy completed without the issuance of a final report. We respect The Global Personal Data Privacy Policy sets out the and benefit from ELTE’s inspection process. We thoroughly principles to be applied to the use and protection of personal evaluate points raised during the inspection in order to data, including that relating to current, past and prospective identify areas where we can improve audit quality. Together personnel, clients, suppliers and business associates. This with our AQR process, external inspections aid us in making policy is consistent with applicable laws and regulations our audits and related control processes of the highest concerning data protection and privacy when processing quality in the interests of investors and other stakeholders. personal data. It provides a foundation for maintaining the Information on the above-mentioned regulator can be found privacy of all personal data used by EY Hellas. Furthermore, on its website http://www.elte.org.gr . we have a policy to address our specific Greece data privacy requirements and business needs. Compliance with legal Document retention requirements EY Hellas’ record retention policy applies to all engagements and personnel. This policy emphasizes that all documents The EY Global Code of Conduct provides a clear set of must be preserved whenever any person becomes aware of standards that guide our actions and business conduct. any actual or reasonably anticipated claim, litigation, EY Greece complies with applicable laws and regulations, investigation, subpoena or other government proceeding and EY’s values underpin our commitment to doing the right involving us or one of our clients that may relate to our thing. This important commitment is supported by a number work. It also addresses Greek legal requirements applicable of policies and procedures, including: to the creation and maintenance of working papers relevant Anti-bribery to the work performed. The Anti-bribery Global Policy provides our people with direction around certain unethical and illegal activities. It emphasizes the obligation of our people to comply with anti- bribery laws and provides greater definition of what constitutes bribery. It also identifies reporting responsibilities when bribery is discovered. In recognition of the growing global impact of bribery and corruption, efforts have been increased to embed anti-bribery measures across EY, and training is mandated for all our people.
Transparency report 2015 — EY Greece 18 Independence practices Global Monitoring System The Global Monitoring System (GMS) is another important EY Independence policies require EY Greece and our people global tool that assists in identifying proscribed securities to comply with the independence standards applicable to and other impermissible financial interests. Professionals specific engagements, including, for example, the ranked as manager and above are required to enter any independence standards of the International Ethics securities they hold, or those held by their immediate family, Standards Board for Accountants (IESBA) of the into the GMS. When a person enters a proscribed security or International Federation of Accountants (IFAC) and Greek if a security they hold becomes proscribed, they receive a Independence Standards. notice and are required to dispose of the security. Identified exceptions are reported through the Global Independence We consider and evaluate independence from several Incident Reporting System (GIIRS) for regulatory matters. perspectives, including: our financial relationships and those of our people; employment relationships; business GMS also facilitates annual and quarterly confirmation of relationships; the permissibility of non-audit services we compliance with independence policies, as described below. provide to audit clients; partner rotation; fee arrangements; Independence compliance audit committee preapproval, where applicable; and partner remuneration and compensation. EY has established a number of processes and programs aimed at monitoring the compliance with independence requirements of EY member firms and their people. These Failure to comply with applicable professional independence requirements will factor into a person’s include the following activities, programs and processes: promotion and compensation decisions and may lead to Independence confirmations other disciplinary measures. Timely and accurate completion of annual and quarterly independence confirmations is a high priority for the EY Greece has implemented EY’s global applications, tools responsible leadership teams. and processes to support us, our professionals and other employees in complying with independence policies. Annually, EY Greece is included in an Area-wide process to EY Global Independence Policy confirm compliance with the Global Independence Policy and requirements and to report identified exceptions, if any. The EY Global Independence Policy contains the All EY professionals, and certain others based on their role independence requirements for member firms, professionals or function, are required to confirm compliance with and other personnel. It is a robust policy predicated on the independence policies and procedures at least once a year. IESBA Code of Ethics, supplemented with more stringent All partners are required to confirm compliance quarterly. requirements where prescribed by a given regulator. The policy also contains guidance to help people apply the Global independence compliance reviews independence rules. The EY Global Independence Policy EY conducts a number of testing and member firm visits to is readily accessible and easily searchable through assess compliance with independence matters. These EY’s intranet. reviews include aspects of compliance related to non-audit Global Independence System services, business relationships with the companies we audit and financial relationships of member firms. The Global Independence System (GIS) is an intranet-based tool that helps our professionals identify the listed entities EY Greece confirms that the Global Internal Audit last from which independence is required and the independence occurred in October 2013. restrictions that apply. Most often these are listed audit Each year, EY’s global Independence team establishes a clients and their affiliates, but they can be other types of program for testing compliance with personal independence attest or assurance clients. The tool includes family-tree confirmation requirements and with reporting of information data relating to affiliates of listed audit clients and is into GMS. For the 2015 testing cycle, EY Greece tested more updated by client-serving engagement teams. The entity than 11 partners and other personnel. data includes notations that indicate the independence rules that apply to each entity, helping our people determine the type of services that can be provided or other interests or relationships that can be entered into.
Transparency report 2015 — EY Greece 19 Non-audit services Service Offering Reference Tool We monitor compliance with professional standards We assess and monitor our portfolio of services on an governing the provision of non-audit services to audit clients ongoing basis, confirming that they are permitted by law and through a variety of mechanisms. These include the use of professional standards, and to make sure that we have the tools (e.g., GTAC — see page 13 and Service Offering right methodologies, procedures and processes in place as Reference Tool (SORT) — see below), training and required new service offerings are developed. We restrict services procedures completed during the performance of audits and from being provided that could present undue independence internal inspection processes. or other risks. Service Offering Reference Tool (SORT) provides our people with information about our service Global independence learning offerings. SORT includes guidance around which services EY develops and deploys a variety of independence learning can be delivered to audit and non-audit clients, as well as programs. All professionals and certain other personnel independence and other risk management issues. are required to participate in annual independence learning to help maintain our independence from the companies Business Relationship Evaluation Tool we audit. The Business Relationship Evaluation Tool (BRET) process helps to support our business relationships’ compliance with The goal is to help our people understand their independence requirements. Our people are required to responsibility and to enable each of them, and EY, to be use BRET in many circumstances to evaluate and obtain free from interests that might be regarded as being advance approval of potential business relationship with an incompatible with objectivity, integrity and impartiality in audit client. serving an audit client. Audit committees and corporate governance The annual independence learning program covers We recognize the important role audit committees and independence requirements focusing on recent changes to similar corporate governance bodies play in the oversight of policy, as well as recurring themes and topics of importance. auditor independence. Empowered and independent audit Timely completion of annual independence learning is committees perform a vital role on behalf of shareholders in required and is monitored closely. protecting independence and preventing conflicts of interest. In addition to the annual learning program, independence We are committed to robust and regular communication with awareness is promoted through a number of events and audit committees or those charged with governance. materials, including the new-hire program, milestone Through our quality review programs, we monitor and test programs and core service line curricula. compliance with our standards for audit committee communications, as well as the pre-approval of services, where applicable.
Transparency report 2015 — EY Greece 20 Continuing education of Knowledge and internal communications In addition to professional development and performance statutory auditors management, we understand the importance of providing client engagement teams with up-to-date information to help Professional development them perform their professional responsibilities. EY makes significant investments in knowledge and communication The EY career development framework, EYU, provides our networks to enable the rapid dissemination of information to people with opportunities for the right experiences, learning help people collaborate and share best practices. Examples and coaching to help them grow and achieve their potential. include: The learning component of EYU is based on an extensive and • Global Accounting & Auditing Information Tool (GAAIT), globally consistent learning curriculum that helps all our which includes local and international accounting and people develop the right technical and personal leadership auditing standards as well as interpretive guidance. skills, wherever they are located around the world. Core • Publications such as International GAAP, IFRS audit training courses are supplemented by learning developments and illustrative financial statements. programs that are developed in response to changes in • Global Accounting and Auditing News, a weekly update accounting and reporting standards, independence and covering assurance and independence policies, professional standards, and emerging practice issues. developments from standard setters and regulators as well as internal commentary thereon. EY Hellas requires our audit professionals to obtain at least • Point of view and Overviews, which provide important 20 hours of continuing professional education each year and perspectives on current public policy and regulatory at least 120 hours over a three-year period. Of these hours, developments. 40% (8 hours each year and 48 hours over a three-year • Practice alerts and webcasts covering a range of global period) must cover technical subjects related to accounting and country-specific matters designed for continuous and auditing. improvement in the member firms’ Assurance practices. In addition to formal learning, professional development occurs through coaching and experiences our professionals Performance management receive on the job. Coaching helps to transform knowledge A comprehensive performance management process and experience into practice. requires our people to set goals, have clear work Experienced professionals are expected to coach and expectations, receive feedback and talk about their develop less experienced personnel to create a continual performance. The Performance Management and learning environment. We also manage the assignment of Development Process (PMDP) is designed to help our people our people to particular engagements in a systematic way grow and succeed in their careers. that helps to ensure they have exposure to a range of Under the PMDP, periodic job performance reviews are experiences as part of their own development. combined with annual self-appraisal and annual reviews. As part of the annual review process, each professional, in conjunction with his or her counselor (an assigned, more experienced professional), identifies opportunities for further development. Professionals and their counselors are guided by a set of expectations that articulate the knowledge, skills and behaviors that should be maintained and developed for their respective rank. These expectations derive from, and align with, EY’s global strategy and values.
Transparency report 2015 — EY Greece 21 reinforces the global business agenda by linking their Revenue and performance to wider goals and values. GPPM is an ongoing, cyclical process that includes goal setting, personal remuneration development planning, performance review, and recognition and reward. It is the cornerstone of the evaluation process to Financial information document partners’ goals and performance. A partner’s goals are required to reflect various global priorities, one of The financial information presented below for EY Greece which is quality. refers to the financial year ended June 30, 2015. This financial information represents combined, not consolidated, EY prohibits evaluating and compensating lead audit revenues and includes expenses billed to clients and engagement partners and other key audit partners on an revenues related to billings to other EYG member firms. engagement based on the sale of non-assurance services to Also, revenue amounts disclosed in this report include their audit clients. This reinforces to our partners their revenues from both audit and non-audit clients. professional obligation to maintain our independence and objectivity. Revenue is presented in accordance with International Financial Reporting Standards as adopted by the European Specific quality and risk performance measures have been Union. “Other Assurance Services” revenue includes other developed to account for: attestation services. Other Non-Audit Services revenue • Technical excellence includes transaction, valuation, performance improvement, • Living the EY values as demonstrated by behaviors and restructuring, accounting advisory, bookkeeping services, attitude risk related services such as internal controls, internal • Demonstrating knowledge of, and leadership in, quality audits, technology and security, Sarbanes-Oxley (SOX) and risk management compliance, actuarial, fraud and forensics. • Compliance with policies and procedures Financial information for the period ended 30 June 2015 • Compliance with laws, regulations and professional duties Service Revenue ($m) Percent • Contributing to protecting and enhancing the EY brand Statutory audit € 17,728,120 27.4% The EY partner compensation philosophy calls for Other assurance services € 8,499,002 13.1% meaningfully differentiated rewards based on a partner’s Tax advisory €13,025,509 20.1% level of performance, as measured by the GPPM process. Partners are assessed annually on their performance in Other non-audit services € 25,496,113 39.4% delivering quality, exceptional client service and people Total € 64,748,744 100.0% engagement alongside our financial and market metrics. Prior year performance We operate under a system that requires partner’s Financial information for the period ended 30 June 2014 overall year-end rating to be aligned with the partner’s Service Revenue ($m) Percent quality rating. Statutory audit € 17,311,279 28.5% To recognize different market values for different skills and Other assurance services € 8,678,033 14.3% roles, and to attract and retain high-performing individuals, Tax advisory € 13,440,480 22.1% the following factors are also considered when calculating Other non-audit services € 21,370,084 35.1% total reward: Total € 60,799,876 100.0% • Seniority • Role and responsibility • Long-term potential Partner remuneration • Mobility Quality is at the center of EY business strategy and a key Instances of non-compliance with quality standards result in component of our performance management systems. EY remedial actions, which may include compensation Greece partners and other professionals are evaluated and adjustment, additional training, additional supervision or compensated based on criteria that include specific quality reassignment. A pattern of non-compliance or particularly and risk management indicators, covering both actions serious non-compliance may result in actions that include and results. separation from EY Greece. The Global Partner Performance Management (GPPM) process is a globally consistent evaluation process for all partners in EYG member firms around the world. It Transparency report 2015 — EY Greece 22 Appendix Α: EY Hellas public interest entity audit clients Definition of public interest entities: (STATUTORY AUDIT 2014) The definition of Public Interest Entities under Greek law is · MAPFRE ASSISTENCIA COMPANIA INTERNATIONAL DE entities under a EU member-state’s law whose transferable SEGUROS Y REASE SA titles are listed in stock market of any EU member-state (STATUTORY AUDIT 2014) under article 4 paragraph 1 note 14 of EU directive · NAFTEMPORIKI P. ATHANASSIADES & CO. S.A. 2004/39, the entities described in article 1 note 1 of EU (STATUTORY AUDIT 2014 AND 2015) Directive 2000/12 and Committee of March 20, 2000, and · NIREUS AQUACULTURE S.A. the entities that are covered by article 2 paragraph 1 of (STATUTORY AUDIT 2014 AND 2015) Directive 91/674. · PIRAEUS PORT AUTHORITY S.A. In the calendar year ended on 31 December 2015, EY (STATUTORY AUDIT 2014 AND 2015) Hellas performed statutory audits of the following public · PUBLIC POWER CORPORATION S.A. interest entities: (STATUTORY AUDIT 2014) · THESSALONIKI PORT AUTHORITY S.A. · AEGEAN AIRLINES S.A. (STATUTORY AUDIT 2014 AND 2015) (STATUTORY AUDIT 2015) · TITAN CEMENT COMPANY S.A. ALUMIL ALUMINIUM INDUSTRY S.A. · (STATUTORY AUDIT 2014) (STATUTORY AUDIT 2014 AND 2015) · CREDIT M · CREDIT AGRICOLE GENERAL INSURANCE COMPANY (STATUTORY AUDIT 2014 AND 2015) (STATUTORY AUDIT 2014 AND 2015) · FCA BANK GmbH. (STATUTORY AUDIT 2014 AND 2015) · FCA INSURANCE HELLAS S.A. (STATUTORY AUDIT 2014 AND 2015) · Hellenic Company for Telecommunications and Telematic Applications S.A. - Forthnet S.A. (STATUTORY AUDIT 2014 AND 2015) · FOURLIS HOLDING S.A. (STATUTORY AUDIT 2014 AND 2015) · GENERALI HELLAS S.A. INSURANCE COMPANY (STATUTORY AUDIT 2014 AND 2015) · HELLENIC EXCHANGES S.A. ATHENS STOCK EXCHANGE GROUP (STATUTORY AUDIT 2014 AND 2015) · HELLENIC FABRICS S.A. (STATUTORY AUDIT 2014 AND 2015) · 3K EUROPEAN SHORT TERM MONEY MARKET FUND (STATUTORY AUDIT 2014) · 3K DOMESTIC EQUITY FUND (STATUTORY AUDIT 2014) · 3K DOMESTIC BALANCED FUND (STATUTORY AUDIT 2014) · ING INSURANCE BROKERAGE S.A. (STATUTORY AUDIT 2014 AND 2015) · NN HELLENIC LIFE INSURANCE CO. S.A. (STATUTORY AUDIT 2014 AND 2015) · KYPROU ASFALISTIKI (GENIKES ASFALEIES KYPROU LIMITED) (STATUTORY AUDIT 2014 AND 2015) · KYPROU LIFE (EUROLIFE LIMITED) (STATUTORY AUDIT 2014 AND 2015) · MALAYAN INSURANCE COMPANY INC
Transparency report 2015 — EY Greece 23 Appendix B: Beneficial Agniel, Isabelle owners – individuals and Agostini, Daniela Aherne, Daniel James legal entities of Ernst & Ahlers, Henrik
Young Europe LLP Ahmad, Nasir
Ahmed, Imran
Ahm, Klaus Name Aimino, Paolo A.A. Heij BV Aitchison, Robin William Aakvik, Gunvor Stenberg Akar, Ihsan Aandstad, Asbjorn Akelis, Jonas A.A. Wijnen BV Akkus Tecer, Seda Abans Iglesias, Eva Maria Akright, Robert Jay Abate, Ettore Alemli Aksoy, Zeynep Hande Abbey, Carole Alami, Hassan Abbott, John Philip Albano, Giacomo Abel, Lynda Julia Albert, Michael-John Abery, James Alexander Albrecht, Tobias Abily, Pierre Albrigtsen, Eirik Abrahamsson, Göran Lopez del Alcazar, Juan Ignacio Abramov, Vladimir Georgievich Aleandri, Filippo Maria Acanski, Gordana Alemova, Naidira Acard, Claire Alexander, Charles Philip ACConsulting SpA Alexander, Katharine Ann Ackermann, Christoph Eckert, Ralf Alfred AD Advisory Services BVBA Alfredsson, Mona Susan Addison, Richard John Julian Ali, Syed Muhammed Faizul Ad extremum AS Ali, Omar Adolf, Michael Allan, Kenneth David A.E. Wijnsma B.V. Allen, Sophie Elizabeth Afanasyev, Alexey Sergeevich Allport, Simon A.F.J. van Overmeire BV Almström, Jesper
Transparency report 2015 — EY Greece 24 Rodriguez Alonso, Maria del Transito Anger, Cornelius Friedrich
Perelli Alonso, Jose Luis Anglo Advies B.V.
Berzal Alonso, Miguel Angel Annoff, Dietmar
Altay, Emin Serdar Anstes II AS
Alton, John Phillip Parkin Anthony, Anna
Miguel Alves, Joao Carlos Antola, Any
Amato, Marco Antonelli, Massimo
Amaturo, Beatrice Antonini, Pascal
Ambuhm, Pehr Orjan Aouad, Abder
AmeBie B.V. APA Holding AS
Amersi, Salim Arhnung, Henrik D. L.
Ames, Peter Ari Oz, Sinem
Amorese, Aldo Alberto Arkhangelskaya, Olga Yurievna
A.M. van Hall B.V. Arnet, Philipp
Drs. A.M.W.J. Keijsers B.V. Arnold, David Philip James
Ananyev, Ilya Yurievich Arnstrom, Annika Elisabeth
Anastassiadis, Anastassios Arrival Tax Consultants BVBA
Ancona, Paolo Maria Arroyo Fernandez-Ranada, Ambrosio
Andersen, Lars Tylvad Artis, Caroline Elizabeth
Andersen, Claus Arutyunyan, Grigory S.
Andersen, Kjetil Ashe, Lisa
Anderson, Jonathan Edward Leslie A. Snaak B.V.
Andersson, Kjell Johan Rickard Astoux, Frank
Andersson, Linda Maria Christina Atayan, Tigran
Anderson, Gareth Atherton, Simon
Andersson, Asa Kristina Atkinson, Robert Charles Bradley
Berglund-Andersson, Stefan Attard, Ronald Anthony
Andrews Consult BVBA Attard, Robert
Andreasen, Mogens Attia, Pascale
Andre, Charles Aubert, Damien
Hidalgo Andres, Carlos Aubree, Alban
Andrén, Fredrik Audisio, Marc-Andre
Transparency report 2015 — EY Greece 25 Augustin, Georg Baltruschat, Boris Gunter
Auranen, Kirsti Kyllikki Bamford, Kathryn Anne
Austin, Jolyon Bandemer, Matthias
Autret, Matthieu Bane, Michael Roland
Avraamides, Andreas Bangemann, Ev
Avram-Diday, Laurence Banks, Stephen James
Aymard-Fairclough, Christine Bannier, Nicolas Jean-Paul
Ayrapetyan, Erik Jesari, Barbara
Azizian, Sophia Rubenovna Barbato, Massimiliano
Baaj, Hassan Barbe, Jean-Philippe
Babayev, Azer Tofik oglu Bardella, Mirco Manlio Giacomo Adelchi Babilashvili, Georgy Anzorovich Barker, David Michael
Babiner, Dmitri Borisovitch Barkham, Michael
Babushkina, Ksenia Vladimirovna Barnett, Fiona Claire de la Bachelerie, Vincent Barney, Michelle
Bacher, Mario Arnold Hernandez Barrasus, Jose Carlos
Bacon, Nicholas Barrow, Kathryn Lucy
Baetscher, Andrea Barstow, Andrew Charles
Bachiller Baeza, Manuel Bart Dumon BVBA
Baggs, Ian Jonathan Jordan Bartha, Zsuzsanna Éva
Baginian, Ksenia Vadimovna Barthet, Christophe
Bailey, Andrew Vivian Barth, Hubert
Bailey, Isabelle Anne Jamesina Perez Bartolome, Maria Teresa
Bailey, Roy Di Bartolomeo, Bruno
Bairstow, Malcolm Barton, Catherine Elizabeth
Baker, Richard John Bassanino, Andrea
Bakstad, Paul Basto, Carlos Alexandre
Baldwin, Andrew James dos Santos Bastos, Nuno Alexandre
Baldwin, Andrew James Bates, James Andrew
Ballas, Klaus Battersby, Richard Michael
Baller, Stephane Battista, Stefano
Ball, Hywel William Bauderer, Juergen Johann
Transparency report 2015 — EY Greece 26 Bauer, Achim Rolf Bennett, Mark Leslie
Bauer, Sonja Benquis, Daniel
Bauer, Ernst Ulrich Wolfhard Benson, Matthew
Baumann, Elfriede Dhir, Caroline Ruth
Baumgart, Holger Benzel, Ute
Baur, Christian Berberich, Michael
Baykus, Erkan Berchtold, Eva Maria
Bächler, Rolf Anton Bergami, Davide
Beal, Graham Ashley Bergamo, Dario
Bearman, David John Öberg, Daniel
Beaumont, Kerstin Berger, Frank
Bechmann, Ralf Ingo Markus Bergin, Vincent
Becker, Ansgar Stephan Josef Bergmann, Arthur Christoph
Becker, Britta Bergman, Nina Elisabeth
Becker, Oliver Bergsten, Mikael
Beck, Matthias Berkeley, Charles Comyns William de Beco, Cyril Francois Andre Thierry Berndt, Michael Martin
Bedford, David Ralph Bernier, Colin
Beer, Ian Scott Bernier, Gwenaelle Marie
Bekkeseth, Kristin Berteaux, Philippe Pierre Edmond
Belicka, Daina Bertin, Jean-Philippe
Bellandi, Stefano Bertolini, Sara
Belle, Beatrice Pascale Girodon Sp. Bertrand, Arnauld
Bellini, Massimo Bertrand, Olivier Christian
Bell, Steven David Bertrand, Thierry
Belorgey, Jean-Francois Berty, Jean-Benoit
Belton, Alexandra Justine Besnier, Jean-Marc
Benaudis, Haïm Simon Betz-Schwegler, Sabine
Bender, Torben Beucherie, Genevieve
Ben Djemiaa, Karim Beyer, Reinhard
Benecke, Felix Böge, Joachim
Perez Benitez, Jose B. Ghigny SPRL
Transparency report 2015 — EY Greece 27 Bhandari, Sanjay Blacklaw, Niall Munro
Bühler, Uwe Blackmore, Andrew Robert
Böhl, Markus Andrijasevic, Olivera Vojislav
Böhlmann, Steffen Blaker, Matthew Edward
Böhm, Robert Blanadet, Philippe Julien
Bühring, Frank Juergen Herman Blanc, Philippe
Biallas, Stephan Peter Blaschke, Torsten
Bick, Michael Wolfgang Blaschke, Silke Ingeborg
Bidart, Pierre Blaum, Ulf Stefan
Biel, Christian Blazejewska-Gaczynska, Aneta Wioletta Binder, Marcus Blesch, Michael
Bingham, Elizabeth Anne Bley, Stefan
Binig, Alexandru Valeriu Blom, Kaj
Binns, William Thomas Blond, Mona
Birch, Robin David Mortland Bloom, Alan
Birdal, Kaan Blätterlein, Ellen Katharina
Birkeland, Magnus Hegertun Bludzien, Laurent André
Birkin, Alexander Mark Blumer, Andreas Konrad
Biro, Ferenc Pal Bluzat, Bertrand
Bischof, Stefan Josef Bø, Nils Kristian
Biscozzi, Maria Antonietta Bochiccio, Giusy
Bitar, Mona Bock, Volker
Biteau, Olivier Alain Philippe Bodenloher, Christian Markus
Bivas, Yasar Bodenmann, Mark Andreas
Bizenberger, Harald Bodenmüller, Ralph
Bizet, Bruno Boelcke, Ulrich
Biz, Marian Boelsems, Olaf
Bjerre, Thomas Boesser, Joerg
Bjorn, Anders Boehi, Roland
B.K. Jelgerhuis Swildens BV Boldyrev, Igor Anatolievich
Blackhall O'Sullivan, Amanda Jane Bollard, Joe
Blackie, Jon George Boller, Tino
Transparency report 2015 — EY Greece 28 Bonfiglio, Massimiliano Bozzola, Marco von dem Bongart, Titus Rembert Bracht, Klaus Johannes Maria Freiherr Bonjean, Severine Esser Bradley, Martin Kim
Bonnafous, Pierre Braes, Rudi Frans
Bonnard, Rodney Hunten Brandl, Florian
Bordeville, Dmitri Brandscheid, Martin Alexander
Borek, Marcin Dias Da Fonseca Bras, Antonio Filipe
Borgcrantz, Ulf Braun, Dirk
Borg, Pierre Gilles Braun, Kai Ulrich
Borodin, Victor Brayne, Charles Linton
Borstell, Friedrich Thomas Breau, Justin
Borzumato, Domenico Breitsameter, Katharina Hedwig
Bosc, Aurelien Francois Aloysius Brendstrup, Carsten
Bosca, Marco Brewin, David
Boschetti, Stefania Bürgy, Dominik
Bosnak, Matej Brülisauer, Peter Jakob
Bosse, Christian Friedrich Börner, Fritjof
Bostedt, Ralf Georg Brüninghaus, Dirk
Bouhours, Jean-Michel Broda, Andrzej Piotr
Boujanoui, Youssef Brodersen, Joerg Stefan
Bouquot, Jean Brodrick, Matthew Thomas
Bourde, Marc Paul Broetzmann, Frank
Bourgeois, Pierre Brogan, Andrew Robert
Bourne, Jonathan Broschk, Jürgen
Bouskila, Fabien David Marcel Broschulat, Ralf
Bouzas, Kimonas Andrianos Brotzer, Thomas
Bovetti, Riccardo Brousse, Patrick
Bowden-Williams, Julian Brown, Chris
Bowen-Lowe, Tracey Ann Brown, Colin Macpherson
Bowles, Christopher Stephen Browne, Paul Adrian
Boyle, Mark Edward Brown, Iain
Fernandez Bozal, Maria Pilar Brown, Lloyd David
Transparency report 2015 — EY Greece 29 Brown, Richard Busson, Hans-Peter
Brown, Richard Simon Bustorff, Ingo
Brucker, Eric Pierre Bustos Buiza, Jose Antonio
Bruene, Christian Kurt Reinhold Butane, Ilona
Bruhn, Thorbjorn Butterworth, Graeme
Brunello, Stefano Butyagin, Ivan Sergeevich
Bruni, Vincenzo Buxton, Michael John
Brusatori, Matteo Buyan, Igor Anatolievich
Bryant, Gillian Buzek, Jerzy
Buccella, Alessandro Pierre Vanderbeek BVBA
Buchanan, Laurence George Bykhovskaya, Irina Vladimirovna
Buckley, David Andrew Byrne, Anthony
Budde, Andreas Byrne, Neil
Buente, Matthias Martinez Cabra, Alfredo
Buerkle, Manfred Cabral da Silva Amado, Miguel
Buffone, Francesco Caccia, Stefano Sergio
Buhovd AS Caer, Pierre Yves
Buisson, Jean-Pierre Cairns, Benjamin Thom
Bulatova, Olga Calikoglu, Erdal
Bullock, Anthony Charles Callaghan, Sean Laurence
Burger, Karl-Fredrik Cambridge Continental BVBA
Burgess, Iain Jonathan Cambien, Jean-Marc
Burges, Thomas Camco Consulting BVBA
Burke, Malcolm Peter Cameron, Lisa Gwen
Burkert, Frank Camisasca, Andrea
Burman, Andrew Marc Camlica, Mustafa
Burnham, Douglas Canac, Yves
Bursee, Michael Frank Candela, Pietro Raffaele
Burton, Margaret Canning-Jones, David Gareth
Burton, Matthew Simon Canogullari, Metin
Burtwell, Simon Giles Cantekinler, Musfik
Bush, Josephine Rachel Canzler, Philipp August Heinrich
Transparency report 2015 — EY Greece 30 Capek, Jan Chan-Mueller, Dirk
Capon, Giles Robert Chapelle, Herve de la
Cappelli, Fabio Chapoulaud, Laurent
Carazzo, Shaun Robert Chappell, Gerald Anthony
Cardell, Martin Wilhelm Charles, Marc
Barroso Cardenal, Remigio Charleton, Joseph Luke
Carena, Pietro Chesebrough, Jonathan
Carlyle, Julie May Chevalier, Franck
Carpenter, Fiona Frances Chikisheva, Elena Borisovna
Lopez Carrascosa, Lorenzo Chiomento, Bruno
Gonzalez Carrera, Francisco Chiulli, Francesco
Carruthers, Elizabeth Helen Chizhikov, Alexey Aleksandrovich
Carter, Matthew John Chosson, Charles-Emmanuel
Cartmell, Cameron Grant Chourdakis, Michael
Carty, Timothy Mark Chris Platteeuw SPRL
Cassidy, Breen Christensen, Helen Totland
Cassoux, Patrick Christen, Edgar
Castell, Benjamin Arthur Christen, Heinrich Alois
Castello Molpeceres, David Christensen, Robert
Catonnet, Olivier Christian, Alison Claire
Cattaneo, Stefano Christiansen, Soren
Caveney, Andrew Duncan Christidis, Alexandros
Cavosi, Paolo Christiansen, Henrik Barner
Cawdron, Steven Gareth Christ, Josef
C. E. Bosterud AS Christel Weymeersch BVBA
Celona, Guido Chrobok, Stephan Sebastian
Cenderello, Alessandro Chrysalis AS
Diez Cerrato, Roberto Chufarov, Igor Oleksandrovych
Chabanier, Loic Church, Stephen MacDonald
Chabrol, Pierre Arthur Cianchelli, Marco
Chadwick, Radhika Uppal Cilingir, Hatice Dilek
Chalcraft, Stuart Martin Cimino, Fabrizio
Transparency report 2015 — EY Greece 31 Clack, Amanda Connellan, Sarah
Clark, Jonathan Mark O'Connor, Joseph Michael
Clarke, John Francis Konstantinou, Dimitrios
Clarke, Richard Charles Constant, Pierre
Clark, Stephen Richard Conway, Bjorn Alex Paul
De Claverie, Alban Cook, Martin Philip
Clayton, Jennifer Ann Cooney, John Christopher
Clayton, Jessica Sarah Cooper, Daniel Paul
Cleaton-Roberts, Hannah Lucia Cora, Anamaria
Clewer, Andrew Stephen Corbineau, Laurent
Clifford, Anthony Robin Edward Cordebar, Nathalie
Clifford, Les Corkery, Matthew Peter
Costa Climent, Juan Corneli, Antonfortunato
Clough, Charles Richard Cornelius, Kevin Robert
C.N.J. Verhart BV Cornille, Thierry
Coatmellec, Tanguy Cornu, Guillaume
Coats, Dominic Peter Corson, Myles
Cobo de Guzman Pison, Juan Angel Viota del Corte, Ignacio
Cocco, Antonio Cosgrove, Ian Francis
Cochrane, Tanya Linares Garcia de Cosio, Federico
Coglia, Alberto Costes, Etienne
Cohen, Arnaud Gregory Coste, Vincent
Cohen, Gilles Coups, Ashley David
Cohn, Paul Cowling, Christabel Helen
Cole, John Granville Craig, Patrick James
Coletta, Jennifer Helen Crawford, Alan Shaun William
Hansen, Carsten Collin Crawford, Graeme Donald
Colmet-Daage, Anne Cristoforoni, Marco
Colombo, Fabio Crooks, Robert William
Colombo, Michael Crotaz, Stuart James
Colpani, Stefano C.Th. Reckers BV
Combes, Anne-Elisabeth Cubbage, Robert
Transparency report 2015 — EY Greece 32 Curtin, John Edward D.E. Engwerda B.V.
Cutillo, Guido Degen, Beate Emilie
CVM Consult BVBA Delabre, Beatrice
Dac, Jaroslaw Delaloye, Pierre
Dacomb, Rodney Graeme Delarue, Marie-Laure d’Acunto, Andrea Delaunay, Beatrice
Dahlke, Juergen Arthur Delaunay, Xavier
Dahmen, Martin Deldag, Ayse Zeynep
Dalhall, Andreas Lars Delon, Fabien
Dalla Torre, Michael Demetriou, Stelios
Dalsgaard, Morten Brink Dempster, Colin Peter
Daly, Dermot Gerard Denayer, Laurent Jean-Marie Dominique Adrien Damin, Barbara Denis, Gael Georges Florent
Dange, Xavier Denjean, Lionel
Dann, Andrew Jonathan Denton, Alistair James Danny Wuyts BVBA De Paiva Pacheco Fernandes Fugas, Pedro Miguel D'Arcy, Paul James De Romanis, Maria Ginevra
Date, Sachin Madhav d’Errico, Stephen
Dautriat, Matthieu Derrien, Luc
Davi, Alessandro Derteano Marana, Arturo
Daviddi, Marco Descleve-Willm, Valerie
Davidson, Oliver Deuchar, Gabrielle Jane
Davies, Andrew David Deveglia, Flavio Renato
Davies, Geraint Charles Boyens Devine, Colm Martin
Davies, Stuart Jeffrey Devouges, Cedric
Davis, Anthony Dewar, Taylor
Dawe, Susan Joan Dezse, Margaret
Dawes, Nicholas James Martin Diaz, Hector Pedro De Aguiar E Castro Espanha Da Cunha, Pedro Dickler, Alessia-Maureen Dedio, Claudia Heidi Didier De Smet BVBA
Dedoyard-Fournier, Sophie Diebel, Harald
Deegan, George Diederichs, Detlef Henning
Transparency report 2015 — EY Greece 33 Diehlmann, Jens Van Droogenbroek, Bart
Dieterlen, Anja Helene Drs. P.L.A.M. van Kessel Registeraccountant BV Dietl, Nicole Dörrfuss, Peter Christian
Diez de Artazcoz Herreros, Olatz Dörr, Martin Di Giorgio, Marco Drs. R.P.J. van den Brekel Belastingadviseur B.V. Dikko, Gueladjo Dr. R.W.G. Rouwers Belastingadviseur BV Diu, Philippe Drs. R.W.J.K. Rademakers Belastingadviseur B.V. Dixon, James Drs. A.A. Beijer B.V. DM Consult BVBA Drs. A.A. van Eimeren B.V. Dobritskaya, Zhanna Vladimirovna Drs. A.B. Roeders BV Dobson, Steven Mark Drs. A.G. van der Wilden Belastingadviseur BV Doepel, Robert Michael Gill Drs. A.J. Buisman BV Doleczik, Günter Drs. A.J.M. van der Sanden BV Dolente, Jolanda Drs. A.M.H. Heemels B.V. Dombek, Martina Drs. A.N. Vogel BV Donald, Gary Kerr Drs. B.W. Littel B.V. Donaldson, Ruth Virginia Drs. C.B. Boogaart BV Donatelli, Giuseppe Drs. C.D. Snoeks BV Doretti, Stefania Drs. C.J.M. Kruijt BV D'Ornano, Philippe Drs. D.J.J. Sloof Belastingadviseur Dosanjh, Manprit Singh B.V. Drs. D.K. Noort B.V. Dosymbekov, Erlan Berkinovich Drs. D.L. Groot Zwaaftink BV Doublet, Anthony Peter Drs. E.B. de Jong Belastingadviseur Downing Consulting Services SPRL BV Drs. E.F. Capel Belastingadviseur BV Downham, Lee Michael Drs. E.H.J. Heijnen Belastingadviseur Draganovsky, Dalimil B.V. Drs. A.H.A. van Oostrom Drs. E.R. Bruins Slot B.V. Belastingadviseur B.V. Drs. C.A.P.M. Prevaes Drs. F.J.H. Leenders B.V. Belastingadviseur B.V. Drs. F.M.P. Boertien B.V. Dries, Rosheen Drs. F.M. Schoon Belastingadviseur Driessen, Michel BV Drs. F.M. van der Lof BV Drion, Olivier Drs. G.M. van Santen BV Dr. M.E.M. van Dijen BV
Transparency report 2015 — EY Greece 34 Drs. H. Hokse B.V. Drs. M.E. Westerhout BV
Drs. H.M. Wijnmaalen B.V. Drs. M.F. van den Berg B.V.
Drs. H.T.J.P. Velema B.V. Drs. M. Hagers BV
Drs. ing. A.E. Ratelband B.V. Drs. M.H. de Hair BV
Drs. I.H.G. Hengefeld B.V. Drs. M. Huizer BV
Drs. I.J.M. Allemekinders Drs. M.I. Frijlink B.V. Belastingadviseur B.V. Drs. J.C.M. Smits Belastingadviseur Drs. M.J. Noordhoff B.V. B.V. Drs. M.J. Swets Belastingadviseur Drs. J.E.I. van Hout BV B.V. Drs. J.F.M. Kamphuis BV Drs. M. Koning BV
Drs. J.H.A. de Jong B.V. Drs. M.M.J.M. Welters BV
Drs. J. Hetebrij BV Drs. M. Moolenaar B.V. Drs. S.M.M. van der Zande Drs. J.J.J. Sluijter BV Belastingadviseur BV Drs. J.J. van Bennekom BV Drs. M. Rooks B.V.
Drs. J.J. Vernooij B.V. Drs. M. Stiebing Belastingadviseur BV
Drs. J.L van der Geest BV Drs. M. van den Hoek B.V.
Drs. J.M.A. Drost B.V. Drs. M. Verschoor B.V.
Drs. J. Niewold BV Drs. N. van Es B.V.
Drs. J.N.P. Grimbergen Drs. N.Z.A. Karim B.V. Belastingadviseur BV Drs. J.P. Scholten Belastingadviseur Drs. O.E.D. Jonker BV B.V. Drs. J.R. Frentz B.V. Drs. P.A.E. Dirks B.V.
Drs. J. Spijkerboer B.V. Drs. P.C. van Dijk B.V.
Drs. J. Verhagen BV Drs. P.J.A. Gabriels BV
Drs. J. Waals B.V. Drs. P.J.A.J. Nijssen BV
Drs. K.W. Slump B.V. Drs. P.J.J. Vlak BV
Drs. L.H.M. Verstegen B.V. Drs. P.W.J. Laan BV
Drs. L.M. Hendriks BV Drs. P.W.P. de Beus BV
Drs. M.A. Vedder B.V. Drs. R.E.J. Pluymakers BV
Drs. M.A. van Loo BV Drs. R.H. de Boer B.V.
Drs. M. Bangma B.V. Drs. R.H.W.H. Leensen B.V.
Drs. M. Coenradie BV Drs. R.L.A. Eveleens B.V. Drs. S.J. Hartjes Registeraccountant Drs. M. de Kimpe BV BV Drs. S. Lauers BV
Transparency report 2015 — EY Greece 35 Drs. S. Spiekhout B.V. Dyck, Klaus-Hermann
Drs. T. de Kuijper B.V. Eales, James Robert
Drs. W. Brink Belastingadviseur BV Ebeltoft, Gaute
Drs. W.E. Paardekooper BV Eberhardt, Ralf
Drs. W.H. Kerst BV Ebertz, Thomas Herbert
Drs. W.J. Bos BV Ebstein, David
Drs. W.J.C.A. Weijers B.V. Eckert, Hubert
Drs. W.J. Smit BV Eckhardt, Thomas Alexander
Drs. W.J. Spijker BV Eckhoff, Christian Cunningham
Drs. W.J. Vermeer Belastingadviseur Eckl, Elfriede BV Drs. W.L. van Gelderen B.V. Edelmann, Thomas Richard Drs. W.P.G. Kurvers Edey, Brian Marc Belastingadviseur BV Drs. W. Pot Belastingadviseur BV Edstrøm, Finn Ole
Drs. W. van Olst BV Edwards, Adrian Mark
Ducker, James Alexander Efkemann, Thomas
Duedahl-Olesen, Anders Egbers, Dirk
Duffaud, Pierre-Antoine Egle, Christian
Duffy, Paul Egorova, Elena Alexandrovna
Duncan, Alison Michelle Maria Eguiagaray Gomez-Martinez, Alfredo
Duncan, Scott James Ehrhardt, Christoph
Dunkerbeck, Rainer Wilhelm Ehsen, Thomas
Dunne, Philip Spencer Eickmann, Lars Friedrich
Dupriez, Vincent Eilertsen, Peter Klindt
Durand, Olivier Eisele, Harald
Durokovic, Slaven Eisenack, Hubert Otto Karsten
Durox, Serge Eisenhuth, Michael Otmar
Dutheil, Philippe-Henri Ekaterinari, Ourania
Duval, Sophie Eklöf, Ulrika
Duvaud, Eric Ekström, Staffan
D. Vermaelen BVBA Elfring, Claus Michael
Dworaczek, Michael Elhadef, Selim
Dyce, Sarah Elizabeth ELKESLASSY, Frederic
Transparency report 2015 — EY Greece 36 Ellerbusch, Martin Evangelopoulos, Nikolaos
Ellinger, Baerbel Eva Evans, Mark
Ellstrom, Jan Carl Magnus Evans, Matthew Robert
Elsner, Rainer Herbert Even, Yves
Embretsen, Thomas Ruiz Exposito, Jose Luis
Embury, Andrew Michael Eydieu-Boutte, Celine
Embury, Andrew Michael Eyre, Daniel Adrian
Enache, Miruna Eyton, Nicholas
Ene, Ioana-Andreea Faber, Nadia
Engelbrecht, Herbert Rudolf FABRILIA CONSULT BVBA
Englisch, Peter Facci, Luigi
Englund, Tomi Krister Fagerstedt, Magnus
Engström, Annika Buzzi Fagundo, Luis
Enina AS Fahlbusch, Jörg Alfred
Lenzi, Enrico Fairhurst, David Geoffrey
Ensch, René Jean Victor Faiz, Javier Nadir
Enzenhofer, Gregor Falconer, Murray Graham
Equus Advisory Services BVBA Fanta, Jan
Ercoli, Lapo Botas Farinha, Luis Miguel
Erdem, Ahmet Ersin Farkas, Margit
Erhardi, Jacob Farmer, Rebecca Jeanne
Eric Van Hoof SPRL Faske, Michael Wilhelm
Eriksen, Hans Henrik Bonde F. de Bruijn BV
Eriksson, Charles Michel Erik FDP Consulting BVBA
Eriksson, Daniel Erik Fearing, Audrey Fallon
Eriksson, Henrik Feather, Daniel Edmund
Errico, Robin Ann Featherstone, Donald
Escobar Gutierrez, Maria Jesus Guerreri, Federico
Eshonkulov, Bakhtiyor Nazaraliyevich Fehr, Rico
Espana Martin, David Feider, Michel Alexandre
Esterling, Carlos Fenton, Julie
Etschenberg, Marcel Ferguson, Michael Gerard
Transparency report 2015 — EY Greece 37 Ferigo, Claudio Fontaine, Guillaume
Ferik, Sadik Foray, Cedric
Maynou Fernandez, Francesc Formetta, Massimiliano
Fernandez Rodriguez, Juan Luis Forss, Ulf Michael
Ferrari, Michele Forsstrom, Daniel Olof
Ferre Cabre, Francisco Javier Forst, Holger
Ferretti, Andrea Forsyth, Robert Gordon Neil Stewart
Ferri, Donato Forsyth, Donald Campbell
Ferrol, Mario Foss, Bjorn Tore
Fiack, Christiane Foster, David Edward
Ficini, Bernard Fouchier, Sabine
Fidan, Metin Fourel, Eric Christian
Fischer, Robert Fourquet, Philippe
Fischer, Dietmar Fowler, Sara Anne
Fischer, Joel Pau, Francesco
Fischer, Sylvia Franchini, Robert
Fischetti, Alessandro Frank De Jonghe BVBA
Fisher, William James Franke-Ewald, Andreas
Fish, Stephen Franke, Nicole
Fitzgerald, Dargan Henry Paul Franks, Peter Andrew
Fitzgerald, Mark Vincent Frank Lapeirre BVBA
F.J. Blenderman BV Franz, Matthias Albert
Flaherty, John Cameron Fredmer, Magnus
Flanagan, Marie Freiling, Andreas
Fleischle, Frank Gerhard Frewam BVBA
Fleischmann, Helge Frey, Brigitte
Flochel, Patrick Freynet, Xavier Marie Edouard Alain
Focaccia, Gianluca Frey, Werner
Foerstemann, Marc Frezza, Alessandro
Fogt, Jakob Lomholt Frias Blanco, David
Reyero Folgado, Rocio Fridlund, Anders Jan
Folin, Staffan Friis, Morten
Transparency report 2015 — EY Greece 38 Fritzsonn, Hanne Benedicte Gandhi, Udit
Frohling, Joan Penney Gantenbein Affrunti, Susanne Ursula
Frohner, Andreas Gant, Steven Paul
Frohn, Fabian Gantzkow, Marcus
Frohn, Gerrit Peter Garcia, Cedric Pierre
Frolova, Maria Vladimirovna Fuentes Garcia, Francisco Jose
Fryzek, Libor Gardner, Errol Wayne
Füser, Karsten Gardner, Russell Stuart
Fuchs, Karl Franz Garnev, Nikolay Georgiev
Fuchs, Stefan Garrido Villalba, Sergio
Fuglestrand, Rune Gaskell, Kevin Harry
Funke, Andreas Gasperini, Fabio
Fusellato, Alessandro de Gastines, Stanislas
Fussbroich, Pinkas Gath, Peter
Fuss, Peter Gaulin, Johan Marcel
Gadol, Elena Gaunt, David Alexander
Gaenslen, Philipp Heinrich Gavin, Hans
Galbraith, David Graham Gazzo, Alexis
Galceran, Laure Marie Valentine Gehringer, Martin
Galka, Peter Geier, Rolf Daniel
Gallacher, Andrew David Geisler, Ralf
Gallagher, Christopher John Gelashvili, Marchello Teimurazovich
Gallagher, Paul Anthony Gentsch, Daniel Patrik
Gall, Constantin Morgan Maximilian Geny, Brigitte
Galli, Luca Georget, Christophe
Gall, Mario Kovalenko, Georgy Valerievich
Gallo, Claudia Gerard Consult & Invest SPRL
Gallowsky, Dirk Gerard, Bruno
Galova, Polina Vladimirovna Gerber, Martin
Galta, Odd Eivind Gerber, Paul
G.A.M. Aarnink BV Gerber, Reto
Sanfrutos Gambin, Eduardo Gey, Stefanie
Transparency report 2015 — EY Greece 39 Gherghescu, Gelu Goldsmith, Jane Helen
Göhner, Frank Goldstein, Jens
Giambanco, Claudia Stella Golenvaux & Co BVBA
Gibb, Adrian Howard Gomer, Nicholas Kenwyn
Gillet, Nicolas Charles Gomez Garcia, Fernando
Gill, Hamdeep Tina Mirones Gomez, Ramiro
Gill, Kevin Duncan Soto Gomis, Juan Antonio
Ginies, Jean-Francois Roman Gonçalves, Juan Maria
Giovannini, Riccardo Goncalves Rosado, Luis Miguel
Girard, Blaise Gonourie Waldenstrom, Brian Richmond Girardi, Alberto Serratosa Gonzalez-Gros, Narciso
Girardi, Maurizio Gonzalez Cuervo, Fernando
Girard, Jean-Marc Gonzalez Munoz, Pablo
Gittan AS Goodman, Tim
Gittleson, David Jacob Goodstone, Philip
Gizicka, Karolina Katarzyna Gorbanovska, Olga Volodymyrivna
Gkogkos, Lampros Gorman, Brian Michael
Glaser, Elisabeth Gorsky, Alexander Igorevich
Gloeckner, Gunnar Gottbehuet, Cornelia Erna
Gleed, Steven Whately Nevill Gotzsche, Charlotte
Glindemann, Craig Andrew Goudard, Jean-Christophe
Glinskiy, Oleg Sergeevich Gould, Christopher
Glover, Andrew John Goulias, Ioannis
Gminder, Heiko Jens Goverts, Stephan
Günnewig, Ferdinand Goy Auberton, Brigitte
Gockel, Peter Karl Graf, Oliver
Godding, Geoffrey Stephen Graham, Annie Aitken Barr
Godfrey, Adrian Grand, Philippe
Goebel, Sören Grange, Pascal Olivier
Goetz, Marcus Anton Granhage, Elisabeth Margareta
Okuyan Gokyilmaz, Zeynep Granheim, Mette Anett
Goldberg, Todd Adlai Grant, Angus Hugh Fraser
Transparency report 2015 — EY Greece 40 Grant, Rodney John Grundler, Jvo Karl
Grathwol, Helge-Thomas La Grutta, Simonetta
Graumann, Martin Erhard Grydeland, Aleksander
Gray, Neville Jason Grzybowski, Michal
Gray, Richard James Gschwandtner, Michael
Graziani, Michele Guegan, Laure
Grebeniuk, Alexander Jurievich Gueremy, Serge
Grecourt, Yannick Guerzoni, Andrea
Green, Philippa Jane Guerzoni, Andrea
Greenshields, John Fraser Guest, Richard James
Gregory, Mark Guetschow, Rene
Gregory, Stuart David de Guillebon, Camille
Gregory, Stephen Raymond Guillemet, Jean-Pascal Guy Bernard
Grette, Anne Guinvarch, Arnaud
Greve, Martin Wolfgang Guirauden, Jerome
Grevikveien Holding AS Gulamhuseinwala, Imran
Gre.Y AdVisionary SPRL Gulseth, Øystein Arff
Griess, Thomas Gumuslu, Gokhan
Griffiths, Alan Joseph Gunapala, Sanjaya
Griffith, Kevin Sean Gungor, Ahmet Feridun
Grignaffini, Gabriele Gunslev, Per
Grivet Foiaia, Luca Gupta, Manish
Gröli, Martin Gursoy, Ozge
Grohnert, Ana-Cristina Guseva, Anna
Groom, Thomas Andrew Gustafsson, Jim Krister Angantyr
Groseta, Petar Gustafsson, Björn
Gross, Alexander Friedrich Gustafsson, Håkan
Grossi, Roberto Gustavii, Ragnar
Grossmann, Cornelius Carl Oliver Martin Gutierrez, Maria del Carmen
Grote, Andreas Gutierrez-Crespin, Antoinette
Grummer, Jan-Menko GVP Consulting BVBA
Grumolato, Stefano G.W. Hilverda BV
Transparency report 2015 — EY Greece 41 Haagensen, Erik Richard Hansen, Claus Thaudahl
Haas, Christoph Emanuele Hansen, Jørgen Valther
Haas, Sebastian Borge-Hansen, Per Øyvind
Habeck, Max Hansson, Pär-Ola
Hadjidamianou, Andreas Harborth, Carsten
Haerdtl, Thomas Harding, Gary
Haessler, Armin Walter Harding, Richard Andrew
Hagberg, Alexander Hardy, George Brett
H.A.H. Hulst BV Hargrave, David Gerald Lancelot
Haehnel, Sven Harkin, Kevin
Hajiyeva, Arzu Firdovsi gizi Harman, Damla
Hakansson, Stefan Harman, Gareth
Hakkarainen, Antti Juhani Harms, Thomas Stefan
Hales, David Martin Harper, Hugh James Wallis
Hales, Stephen John Harry Everaerts Bedrijfsrevisor BVBA
Halfpap, Ole Nils Harrison, Neil James
Hall, Daniel James Harrison, Tracey
Hallenberger, Rene Hartmann, Christian
Hallett, Jeremy Charles Hartung, Tobias
Hall, Lawrence Harunda AS
Hall, Michael Harvey, Matthew Neale
Hall, Mikael Harvey, Mark William Harold
Hall, Richard Alexander Hasbargen, Ulrike
Halvarsson, Andreas Hans Hatton, Mark Arnold Bowes
Hamberger, Karl Martin Hatton, Trevor Martin
Hames, John Julien Haubold, Torsten
Hamilton, Anne Margaret Haudenschild, Daniel
Hammer-Pedersen, Claus Hauer, Siegbert
Handler, Noam Dov Haugerud, Agnete
Handy, Graham Stuart Haun, Jürgen
Hanft, Stephan Hauptfleisch, Roman
Hannigan, John Mark Hausmann, Maren
Transparency report 2015 — EY Greece 42 Hausmann, Rainer Hologan, Hermin Anicet
Havas, Andreas Edmund Hernandez Martinez, Ana Belen
Havas, Istvan Hernandez, Silvia
Havers, Karl Jonathan Heron, Robert Samuel David
Havren, Fredric Conny Herranz Hernandez, Jose Luis
Hawkins, Mark Salas Herrera, Juan Jose
Hayn, Sven Giralt Herrero, Manuel
H.B.A. Steens BV Herring, Julian George
Headley, John Anthony Hersvik, Einar
Heath, Jamie Donald Huw Hery, Philippe
Heath, Robin David Jennings Heubach, Hans Joachim
Hedemann, Ole Heyers, Stefan
Hedström, Per Heyns, Herman Rene
Heffernan, John HGL Holding AS
Heiberg, Henry H. Hollander BV
Heidenblut, Stefan Hibberd, Michael George
Hein, Bernhard Hief, Friedrich Otto
Heinczinger, Robert Hietala, Raimo Otto Kalevi
Heinen, Markus Ernst Toni Higgins, John
Heissner, Stefan Heinrich Hilberts, Henrik Hans Ingvar
Heiser, Guy Hildebrandt, Michael
Heist, Oliver Hillman, James Christopher Stewart
Heithausen, Melanie Mathilde Hills, Kevin Robert
Heller, Bernard Hilmola, Juha Veikko Aulis
Heller, Michael Christian Hinz, Jan Rainer
Hellmann, Stephan Hirvola, Jaakko Taneli
Henkow, Karl Johan Oskar Hülster, Thomas Heinrich Peter Maria
Henry, Olivier Hönemann, Jörg
Henzen, Barbara Hobbs, Andrew John Leslie
HERBEIN, Anne Marie Hobelsberger-Gruber, Johanna
Herder, Ina Hobson, Ian Richard
Hermann, Frank Christian Hobster, John Richard
Transparency report 2015 — EY Greece 43 Hochrein, Karen Howe, Gary
Hodgson, Nicholas Hryniuk, Jacek
Hofer, Reto H. Schepers & Co BVBA
Hofherr, Achim Huber, Florian
Hofstetter, Willy Huber, Markus Frank
Embro Hogeus, Paula Christina Hudson, Alan Michael
Hoggett, Craig Häussermann, Roland
Holgate, Zoe Ingrey Huet, Frederic
Hollweg, Hendrik Huet, Sebastien
Hollywood, Martin Peter Hughes, Gareth Howard
Holmes, Timothy James Hughes, Jonathan
Holm, Finn Hughes, Neil
Holt, Stephen John Hultman, Erik
Holyoake, Martin Norman Hultsch, Christoph
Holzman, François Hummel, Heiko
Honey, Kevin Mark Humphrey, Miles James
Honnywill, Charles Gair Hurst, Martin
Honold, Kersten Alexander Hurtrel, Alexis
Hontarrede, Philippe Husken, Carl-Josef
Hooper, Claire Hutchinson, Mark
Hopes, John Raymond Hutt, Neil John
Hopkinson, Ian Huygen & Co BVBA H. Van den Abeele & Co Horbach, Patrick Alexander Bedrijfsrevisoren BVBA Rico Horcajo, Jose Agustin Hvid, Soren Smedegaard
Horne, Karen Louise H.Wevers BVBA
Hornsby, Michael Deamster John Iacobucci, Mauro Loris
Horstkoetter, Markus Joerg Iacovone, Donato
Horvat, Berislav Iacovone, Donato
Hoteit, Radwan Iannelli, Giacomo
Houlden, John Alexander IENTO BVBA
Houriez, Regis Marcel George Ignatjeva, Marija
Houston, Jennifer Sarah Ignatov, Andrei Alexandrovich
Transparency report 2015 — EY Greece 44 Äijälä, Mikko Aarne Jandl, Markus
Ikonen, Peter Mikael Janecek, Ondrej
Ilin, Vadim Yurievich Jan, Patrice Yannick
Imbimbo, Quirino Walter Giuseppe Jantz, Brian Jerome Amabile Incarnato, Giovanni Andrea Januszewski, Dominik
Indge, Richard Kenneth Janze, Christian
Indrehus, Jørund Haga Jarvis, Mark Vincent
Ing. J.W.A.M. Otten BV Jauffret, Herve
Ion, Bogdan Jazzy AS
Ionov, Anton JBEL Consult BVBA
Iosifidis, Anastasios J.C.J. Preijde B.V.
Ir. A.B.J. ten Damme B.V. J.C.S.E. Hendrikx BV
Medrano Irazola, Sabiniano Jean-François Hubin & Co SPRL
Ir. drs. G.J. van Wiggen B.V. Jeanneaux, Martine
Irione, Antonio Jegourel, Jean-Yves
Ir. J.G.G.V. van den Boom B.V. Jegourel, Jean-Yves
Ir. R.J. Hagens B.V. Jenner, Frank Walter
Ir. W.S.R. Bothof B.V. Jennings Jeremy SPRL
Ivanov, Alexei Vladimirovich Jensen, Claus Videbaek
Ivermee, Stephen George Jensen, Svend Duelund
Iversen, Henrik Kronborg Jervis, Edward John
Ivlev, Alexander Vladimirovich Jespersen, Jesper Dan
Jack, Thomas Andrew Jessen, Hans
Jacobsson, Sara Maria Jess, Keith Milne
Jaeger, Hans-Joachim J.F. Care B.V.
Jaeger, Susanne J.G. Kolsters BV Jhr. Mr. C.W.A. van Suchtelen Jagfeld-Emmerich, Heike Belastingadviseur BV JAG & VI AS Jindra, Marek
Jakobsen, Brian Skovhus J.J. Kooistra BV
Jakobsen, Eskild Nørregaard J. Knol Bruins B.V.
Jakobsen, Jens Weiersoe J. Lange B.V.
James, Patrick David J.L. Geutjes BV
Transparency report 2015 — EY Greece 45 J.M. Heijster BV Kaminski, Marek Jacek
J.M. Kooistra B.V. Kanervo, Timo
JNL Taxconsult SPRL Kapitanov, Mikhail Gennadievich
Joelsson, Lena Karacar, Emin Alper
Johansen, Christian Schwenn Karimova, Nargiz
Johansson, Per-Olof Karlsson, Tomas
Johnson, Gavin Anthony Karner, Regina
Johnson, Sarah Elizabeth Karttunen, Seija Hannele
Johnston, Douglas Stephen Ebbesen Kaschub, Uwe Martin
Jones, Anthony Kasolowsky, Christophe Francois
Jones, Clare Amanda Kassis-Morin, May
Jones, Richard Parry Katko, Peter
Jonsdottir, Hildur Eir Katrinas Prakse
Jordan, Gavin Alexander Kaufmann, Roland
Jordant, Olivier Joseph Kaul, Navin
Josephsen, Niels Kaum, Stephan
Jouanne, Pierre Kausch-Blecken von Schmeling, Thilo
Jowitt, Robin David Kaveney-Davis, Joanne
Järventausta, Mikko Simo Sakari Kay, Alison Clare
Jungblut, Frank Keak AS
Jurczak, Marcin Kealy, Lisa
Jusis, Zbigniew Jan Keane, Martina Christina Mr. J. van Mourik Belastingadviseur Kedzior, Jacek B.V. J.W. Sitko B.V. Kedzior, Jacek
Kaeshammer, Daniel Johannes Keen, Edward
Kagermeier, Thomas Albert Keen, Samantha Jane
Kahn, Anna Kehrbaum, Jan
Kainberger, Stefan Keim, Andreas Joerg
Kalmykova, Anna Borisovna Keller, Siegfried Walter
Kalomenidou, Sofia Kellett, Matthew Owen
Kaminaris, Spyridon Kellou, Maya
Kaminaris, Vasileios Kelly, Jillian
Transparency report 2015 — EY Greece 46 Kelly, Kieran King, Stephanie
Kelly, Robert Hunter Kinsch, Alain Edouard Henri
Kemme, Daniela Alexandra Kirchhof, Gabriele
Kemper, Michael Kirem AS
Kengla, Tara Kirie AS
Kennedy, Craig Michael Kirkwood, Karen
Kennedy, Maryam Kitte, Takahiro
Kenyon, Michael Stuart Kjellsson, Linda Jessica Anna-Maria
Kern, Eckhard KjK investering AS
Kerr, Helen Klapisz, Nicolas
Kersel, Hans Klimacki, Robert Pawel
KES Invest AS Klimmer, Carl-Heinz
Kesl, David Klinkosch, Tim
Keson-Lee, Matthew James Klonecki, Kazimierz
Khachaturian, Mikhail Sergeevich Kloeppel, Dennis
Khalilov, Abduzhebar Useinovich Klos, Dietmar Günther
Khatri, Tariq Klug, Carsten
Kherroubi, Stephane Klute, Josef
Khinast-Sittenthaler, Christina Maria Knap, Petr
Khoma, Victor Knappe, Rembert Richard
Khoroshvili, Ruslan Kneiflova, Martina
Khorovich, Alexander Kniephoff, Carsten
Kicinska, Anna König, Rainer Kurt
Kidd, Michael Knipschild, Klaus
Kiener, Sabine Franziska Koch, Bernadette
Kiesel, Hanno Koch, Jan
Kiigemagi, Ivar Koch, Maximilian
Kilger, Christoph Heinrich Koch, Marco Oliver
Killengreen, Johan Andreas Kocka, Milan
Kilshaw, David William Koefoed, Jesper
Kim-Reinartz, Kyung-Hee Koehler, Stefan
King, Daniel John Koehler, Thomas Rolf
Transparency report 2015 — EY Greece 47 Koenig, Helge Krols, Guntars
Koerner, Jens Ingo Kron, Alexander Richard
Koerner, Sonja Kronbak, Claus
Koesling, Volkrad Dietmar Krupa, Radoslaw Pawel
Koestner, David Maurice Krupnova, Oxana
Kohler, Andre Dylan Krusch, Sandra
Kokoreva, Elizaveta Kuchler, Magnus
Kokot, Sarah Kucukkaya, Mehmet
Konca, Ates Kuers, Jan-Ole
Yurchenko, Konstantin Gennadievich Kuhlmann, Baerbel
Korpelainen, Tuija Helena Kuhlmann, Carsten
Korte, Thomas Kuhn, Michael
Koss, Thomas Kuhn, Steffen
Kostyra, Anna Nikolaevna Wouda Kuipers, Claes Jurjan
Kotenko, Volodymyr Anatoliyovych Kuklok, Oliver Gerhard
Kozera, Iwona Kulinsky, Rene
Kozinski, Jaroslaw Kunas, Nicole
Kozlovskiy, Artem V. Kunze, Petra
Kraemer, Bernd Christian Kunze, Stephan
Kraft, Stéphane Kunz, Michael
Krapf, Roger Pius Kuepper, Christoph
Krasowski, Arkadiusz Kural, Ayse Idil
Kraszkiewicz, Jakub Andrzej Kutucular, Emin Ethem
Kratzer, Hubert Kuvshinnikova, Elena Vladimirovna
Krauss Padoani, Maria Florencia Kuznetsov, Alexei Nikolayevich
Kredisov, Oleksiy Anatoliyovych Kvalvik, Jan
Krejler, Soren Pamperin K. van de Geest B.V.
Kreninger, Stefanie Kvifte, Steinar Sars
Kretschmer, Thomas Kylebäck, Stefan
Krisjane, Diana Labaude, Herve
Kristensen, Torben Labaude, Herve
Kristrom, Anders Sture Lacey, Ross Charles
Transparency report 2015 — EY Greece 48 Lachenmayer, Peter Larsen, Carsten Dall
Lachmann, Frederic Larsen, Petter Frode
Laclau, Benoit Larsen, Paul Midling
Lafarge, Michael Larsen, Sveinung
Lafer, Maria Lvovna Larsen, Soren Skov
Lagut, Stephane Eric Larsson, David
Lahrsen, Olaf Lashchanka, Pavel Anatolievich
Laine, Valerie Lasuncion Patus, Eva
Lairy, Christophe Pierre Marie Laucins, Andris
Laithwaite, Richard Laufenberg, Annette
Lakebrink, Katrin Laureau, Frederic
Lambert, David William Laureri, Fabio
Lambert, Ellis Stephen Lauria, Sylvain
Lambert, Gareth Peter Laurio, Lasse Tuomas
Lamberton, Christopher Anthony Lauritsen, Anders Stig
Lambert, Stephen Justin Lauritzen, Jes
Lamb, Stephanie Clare Lavan, Sarah Jane
Lamoureux, Laurent Laverick, Richard
Landén, Staffan Olle Edvin Lawrence, Moira Ann
Lange, Kurt Reinhard Lazzarone, Roberto
Lange, Torben Leal Gayan, Jose Luis
Lang, Harry Arthur Leather, David William
Lang, Sven Rudolf Lebedeva, Elena Alexandrovna
Lang, Stuart Lebedeva, Natalia Viacheslavovna
Lang, Steven Craig Lecoustey, Brice Alexandre
Lannes, Andreas Karl Lee, Suwin
Lapinskiene, Vaida Lefebvre-Dutilleul, Virginie
Larabi, Mohamed Legentil, Philippe
Laresche, Didier Lehner, Erich
Larin, Artem Alekseevich Leiding, Jan-Eric
Larnder, Denise Janet Lei, Kresten
Prada Larrea, Jose Luis Leith, Derek
Transparency report 2015 — EY Greece 49 Leivestad, Marius Lisauskas, Kestutis
Lemaigre-Dubreuil, Christian Lisi, Davide
Lemaire, Loubna Lister, David Stuart
Lemaire, Olivier Denis André Ghislain Litten, Joseph Paul
Lena Plas & Co BVBA Liver, John Robert
Lennartz, Peter Lönnström, Thomas
Leonil, Gerard Paul Lobachev, Dmitry Efimovich
Lerch, Leszek Lobetti Bodoni, Paolo
Lesbo, John Erik Baptista Lobo, Carlos Manuel
Leshchinskaya, Ksenia Lvovna Lobova, Alexandra Vladimirovna
Leslie, Craig Raymond Lodrini, Federico
Lester, Jason Loetscher, Andreas Christian
Leston, Juan-Jose Lofts, Gillian
Letartre, Jean-Pierre Andersson Lohi, Mats Ove
Letartre, Jean-Pierre Lohmeier, Markus
Lettieri, Giovanni Lonergan, Norman Paul
Lewis, Christopher Charles Longuet, Vincent
Lewis, Richard Quentin Castro Lopez, Jose Luis
Lezhankova, Elena Masip Lopez, Ramon
Lhermitte, Marc Loran-Wisznievski, Alexandra
Lhoest, Bernard Yves José Loreasen Holding AS
Liassides, Petros Lorentz, Bernhard Helge
Lieb, Jean-Pierre Secchi, Lorenzo
L. Cornelis BVBA Lormant, Pierre-Andre
Lillywhite, Tara Losfeld, Benoit
Linares Gil, Maximino Ignacio Love, Amanda Jane
Dicpetris, Linas Lowe, Christopher Michael
Lindop, Andrew David Loza, Alexey Viacheslavovich
Lind, Tiina Marja Hannele Lösken, Holger Michael
Lingis, Leonas Luethi, Thomas
Linzner-Strasser, Maria Lubrano, Paul
Liptak, Zoltan Lucey, Shaun Peter
Transparency report 2015 — EY Greece 50 Lucignano, Gianluca Mackay, John
Luckey, Jörg Eric MacKenzie, Kenneth Gordon
Ludlam, Simon Thomas Mackin-Ball, Lorraine
Ludwig, Kristian Maclean, Neil
Ludwig, Stephan MacManus, Eoin
Lueders, Erik Paul Emile Wilhelm MacMurchy, David Duncan
Luedolph, Lutz-Bodo Maddox, Paul Geoffrey
Luepke, Tobias Madunic, Zvonimir
Conti, Luigi Magenta, Marco
Lukic, Tomislav Magnan, Jerome
Lundberg, Stefan Bo Magnen, Sylvie
Lundstrom, Stefan Erik Maguire, Breffni
Lundvall, Åsa Elisabet Maier, Marita
Lunn, Steven Anthony Mair, Daniel Andreas
Lupea, Alexander Majubert, Laurent
Lutz, Georg Makarov, Yury
Løvaas, John Christian Makeev, Sergey Evgenievich
Lysdahl, Lars Makhotin, Mikhail
Lyster, Lars Malenkin, Alexey Victorovich
MABILLE, Guillaume Malik, Kamran
Mabon, Hamish Stuart Malik, Rohan
Mabrouk, Mohamed Maltz, Matthew Robert
Macard, Olivier Massmann, Jens
MacAuley, Kevin Patrick Mamelund, Erik
Maffi, Emilio M.A.M. Kester BV
Macchi, Renato Massimo Manchester, Peter Damien
Macioce, Pascal Robert Marie Mandler, Stefania
Macioce, Pascal Robert Marie Mangas, Pierre
Macioce, Pascal Robert Marie Mange, Olivier
MacDonald, Keith Charles Mankov, Andrey Aleksandrovitch
Mace, Amber Jane Mann, Alisdair James
MACE, Nicolas Philippe Mannerstrale, Sofie Signe Ingrid
Transparency report 2015 — EY Greece 51 Mannion, Howard John Ares Martin, Maria del Mar
MANOUKIAN, Stephane Peña Martinez, Alberto Felix
Mapleston, Paul John Martin, Clive
Marbler, Michael Andreas Martin, Cheryl
Marc Guns BVBA Martin, Daniel
Marchadier, Gilles Martineau, Frederic
Marchi, Enrico Puyol Martinez-Ferrando, Alfonso
Marc Joostens BVBA Paez Martinez, Rafael
Marcon, Paolo Martinez Duran, Alicia
Marcorelles, Thomas Bertrand Marie Martinier, Bernard Paul
Bergman Marcus, Carina Ezquerra Martin, Laura
Marechal, Olivier Henri Martin, Philippe
Mareschal, Emmanuel Claude Martinez Martinez, Pedro Jose Marichal, Olivier Patrick Ernest Serra Martins, Rui Abel Edouard Marie-Laure Moreau SPRL Martin, Stephen George
Marinozzi, Massimiliano Martin, Thomas
Mariz Gudino Jonas, Patricia Martin, Wendy
Markarian, Naro Rouzane Marti Tarancon, Jose
Markov, Alexey Anatolievich Martín Giménez, Victor Manuel
Marks, Stefan Martyn, Andrew James
Marleen Defoer BVBA Marx, Stephan
Marles, Ben Andrew Mary-Dauphin, Daniel Marleen Mannekens Bedrijfsrevisor Maskow, Dirk BVBA Marnix Van Dooren & Co BVBA Meloni, Massimo
Marotta, Francesco Masters, Alexis David
Marquina, Jose Fernandez Mastrototaro, Roberto
Marsoul Consult BVBA Mathews, Daniel
Marshall, Michael Brian Mathieson, Stewart Buchanan
Marsh, Julian James Joseph Mathur, Bharat Narain
Marston-Weston, Linda Matischiok, Martin Michael
Martine Blockx SPRL Matre, Leif Arne
Martens, Jan Mattes, Martin
Transparency report 2015 — EY Greece 52 Matthews, Christopher James McSweeney, Sean
Matthews, Peter Barlow McSwiney, Daniel Stephen
Maukner, Helmut Meader, James Edmund
Mauri, Giuseppe Meagher, Aidan
Mauritz, Peter Mealey, Matthew Cornelius
Agnolon, Mauro Medvedev, Petr Viktorovich
Mavros, Athanassios Meeus, Valerie
Bychkov, Maxim Alekseevich Mehta, Pramit Mahesh
Maximov, Maxim Leonidovich Meister, Dietmar-Joachim
Maximovskaya, Julia Magnievna Meldgaard, Mads
Mazzitelli, Nicoletta Mele, Raffaella
Mazzucchelli, Marco Melnyk, Olesya Olexandrivna
M. Bouker B.V. Melnyk, Robert
M. Brabants BVBA Melsom, Gjert Erik
McCabe, Thomas Patrick Menabue, Marco
McCartney, Tony Brian Menard, Charles Maurice Christian Marie McCaul, Liam Menard, Patrick
McCormack, John Anthony Mendel, Helmut McCormick, Maurice David Alexander dos Santos Barra Mendonca, Paulo Manuel McCracken, Robert Ralston Mercier, Marie-Thérèse
McCrostie, Phillipa Meredith, Nigel John
McCubbin, Scott William Merle-Mortel, Stéphanie
McGrath, Eamonn John Merriott, Helen
McGuinness, Alan John Mertin, Christian Paul Dieter
McIntyre, Andrew James Meseke, Bodo Walter
McIver, Peter John Meucci, Claudio
McKerr, Michael Richard Meyer, Konrad
McLaughlin, Liam Meyer, Mathieu Mathias
McLeod-Jones, Helen Claire Meyer, Sven
McLoughlin, Kevin Miannay, Laurent
McNally, Fergus Patrick Miard, Francis
McNulty, Angela Michaelson, Simon Paul
Transparency report 2015 — EY Greece 53 Karagianni, Maria Möbus, Andreas
Michel Beyaert Consult BVBA Moench, Andreas Manfred
Michel, Christoph Moguchev, Mikhail Valerievich
Middleton, Dougald Gemmell Moittie, Antoine Gilbert Abel
Middleton, Marc William Molin, Per Håkan
Middup, Jonathan William Monfeldt, Claus
Miele, Giuseppe Boillet Mongodin, Jeanne
Mielke, Nathalie Sonja Monolith Consult BVBA
Mignani, Marco Monsees, Carsten
Milcev, Alexandr Montoliu Zunzunegui, Pablo
Milcovich, Massimo Moody, Robert John
Millar, Angus James Moore, Christopher David
Miller, Adam Joseph Moore, Carmel Mary
Millings, Alan Stephen Moore, David Robert John
Mills, Margaret Elizabeth de la Morandiere, Aymeric
Milnes, Richard Morgan, Russell
Milward, Alexander William Morisson-Couderc, Emmanuel
Miolo, Alessandro Renato Morris, Jonathan Edward William
Mion, Christian Morrison, Julie Morujao, Anabela Maria Ferreira Mirzaian, Andre Pinheiro da Silva Mischi, Fabio Moser, Fritz
Missakian, Micha Frederic Moser, Patrick Allan Shedden
Mitchell, Craig Moses, Maurice
Mitsios, Stefanos Moskalenko, Irina Vladimirovna
Mjaanes, Christian Mosse, Emmanuelle Müller, Achim Ladeiro de Carvalho Coelho da Mota, Manuel Müller-Marques Berger, Thomas Joubert de la Motte, Laure-Helene
Mueller, Roger Mouchous, Eric Robert
Müller, Thomas Michael Gustav Mouillon, Christian
Müller-Tronnier, Dirk Mr. A. Brusse Belastingadviseur B.V.
Mocanu, Sebastian Daniel Mr A.H. Groen B.V. Moden, Nigel Alan Mr. A.M.Y.Q. Holland Belastingadviseur B.V.
Transparency report 2015 — EY Greece 54 Mr. A. Poelstra Belastingadviseur Mr. J.A.J. Geevers Belastingadviseur B.V. B.V. Mr. C.H.M. Walschot Mr. J.A.R. van Eijsden Belastingadviseur BV Belastingadviseur B.V. Mr. Drs. B.P. Leenders Mr. J. Buitelaar Belastingadviseur Belastingadviseur B.V. B.V. Mr. dr. D.R. Post Belastingadviseur Mr. J.B. Rietveld Belastingadviseur B.V. BV Mr. drs. E.J.H. Westerburgen Mr. J.G. Sloot Belastingadviseur B.V. Belastingadvies B.V. Mr. J.L. Davidson Belastingadviseur Mr. Drs. G.A. Arnold BV BV Mr. Drs. G. Groen Belastingadviseur Mr. J.P.L. Visser Belastingadviseur BV BV Mr drs. H.E. Niebuir Mr J.R.M. Smit Belastingadviseur BV Belastingadviseur B.V. Mr. Drs. H.J. Kamphuis Mr. M.A. Kormelink Belastingadviseur Belastingadviseur BV B.V. Mr. D. Hoogenberg Belastingadviseur Mr. M.L.A. van Rij Belastingadviseur BV BV Mr. Drs. J.H.D. Klink Mr. M. Rabenort Belastingadviseur Belastingadviseur BV BV Mr. D. Kroesen Belastingadviseur Mr. N.O.M. Evers B.V. B.V. Mr. Drs. L.H. Donkers Mr. P.C. Tabaksblat Belastingadviseur B.V. Belastingadviseur BV Mr dr. Q.W.J.C.H. Kok Ir. P.G. van Herrewegen B.V. Belastingadviseur B.V. Mr. R.J.C.M. Stox Belastingadviseur Mr. D. Stalenhoef Belastingadviseur BV B.V. Mr R.J. van der Zwan Mr. Drs. S.F.M. Niekel Belastingadviseur B.V. Belastingadviseur BV Mr R. Kroneman Belastingadviseur Mr drs. S. Hensen Belastingadviseur B.V. B.V. Mr S.H.A. Admiraal Belastingadviseur Mr. Dr. W. de Wit Belastingadviseur B.V. BV Mr. S.V. Breimer Belastingadviseur Mr drs. W.J. van Beekhoff BV Belastingadviseur B.V. Mr. S.W.C. Wortelboer Mr. E. Haring Belastingadviseur BV Belastingadviseur B.V. Mr F.H. Gaarlandt Belastingadviseur Y.W.H. Vlasman B.V. B.V. Mr. T.A. Huiskes Belastingadviseur Mr. G.C. Bulk Belastingadviseur BV BV Mr. H.D. Oosterhoff Mr. T. Philibert Belastingadviseur Belastingadviseur BV B.V. Mr. H. de Ruijter Belastingadviseur Mr W.A. Kort Belastingadviseur B.V. BV Mueller, Andreas Mr. H. Hofman Belastingadviseur BV Mueller, Kristin Mr. H.J. Bax Belastingadviseur BV Mr. H.V. Bartels Belastingadviseur Mueller, Uwe Michael Heinrich BV Mr. H.W. Sieders Belastingadviseur Muenz, Matthias Erwin Bruno B.V. Mugnier, Eric Mr. Ir. H.W. Slaats B.V. Mueller, Albrecht Wolfgang
Transparency report 2015 — EY Greece 55 Muller, Rainer Andreas Nendza, Andreas Frank
Muller, Stéphane Nentille, Lionel
Muller, Thierry Nesterenko, Alexei Alexandrovich
Muntendam, Frank Neugebauer, Helmut
Munton, Adam Frederick Neverko, Dmitry Anatolievich
Murphy, Cormac Serra Neves, Antonio Alberto
Murray, David Allan Neviadomskyi, Kostiantyn Yuriyovych Musahl, Hans-Peter Newlands, Gordon James
Musial, Marek Newnes, Matthew
Mussayev, Amangeldy Nicholson, Harry Hugh Roger
Mustafa, Erol Nichol, Kerry Jane
Muth, Andreas-Volker Nicholls, Adrian Colin
Muth, Christian Nickl, Felix
Muzzu, Andreas Nicks, Isabelle Bernadette Jeanne von Frankenberg, Katharina Nicolaou, Nicholas
Nadaud, Jean-Francois Nielsen, Niels David
Naftalski, Fabrice Nielsen, Rene Ravn
Nagarajan, Aswin Nietzer, Andreas
Nahkala, Anne Maria Nikasinovic, Sanja Kosir Naim, David Nikolaeva Mitrovska, Diana Georguieva Napolitano, Elia Nikolic, Drazen
Napolitano, Lucia Nikvashvili, Zurab Vladimirovich
Nardi, Konstanze Maria Nilsson, Lars Jesper
Nash, Stephen Alan Nilsson, Thomas
Nathalie Van Hoorebeek BVBA Nir-Shalom, Eliav David
Natier, Vincent Francois Nisbet, James Douglas Nattrass, Graham Leslie Nissen Schmidt, Astrid Marie Christine Naudi, Christopher Joseph N.M. Pul BV Navas, Henri-Pierre Nobile, Umberto Nazarkulov, Alexandr Nobili, Andrea Nechuyatov, Yuri Alexandrovich Noble, Arthur Caspar Petrie Nemec, Tomas Nohr, Jens Thordahl
Transparency report 2015 — EY Greece 56 Nore, Øyvind Oldiges, Niklas
Noreña Herrera, Ricardo Oldknow, David
Norheim, Espen O'Leary, Anne
Norén, Helena Olguner, Inciser
Norrman, Fredrik Oskar Oliveira, Alexandre Manuel Barrauha
Nott, Valerie Patricia Olivier, Christian
Pagop Noupoue, Joseph Jones, Nigel Glanville Ollerton
Nourry, Claire Olsen, Jan Cotte
Nover, Heribert Manfred Olsen, Jesper Ridder
Nösberger, Thomas Olsen, Poul Erik
Garcia-Nieto Nubiola, Simeon Olsen, Soren Kok
De Freitas Nunes, Jorge Manuel Olsen, Trond
Nuttall, Alastair John Richard O'Mahony, Brendan Paul
N. Verheyen BVBA Ondategui Parra, Silvia
Nyborg, Jakob O'Neill, Declan
Nyholm, Bengt O'Neill, Frank
Nyholm, Netta Johanna O'Neill, Pat
Nykky, Ulla Anna-Mari O'Neill, Simon Daniel
Oates, Christine Ann Opaschowski, Alexander Constantin
Oberle, Sven Oppermann, Michael
O'Carroll, Aidan Vincent Michael Oppliger, Bruno
O'Connor, Raymond Orban, Csaba Tibor
O'Dea, Frank O'Regan, Daniel Paul
Odegaard, Monica Orlov, Maxim
Ofner, Barbara Christine Orr, Stuart
Ogram, Andrew Ortega Regue, Mikel Aitor
O'Hanlon, Deborah Anne Orth, Christian
Ohlsson, Björn Ortinger, Gerald
Ohlund, Eric Gustav Ort, Klaus Josef
O'Keeffe, Frank Ortmann-Babel, Martina
Okolotina, Tatiana Leonidovna Oscarsborg Holding AS
Olberg, Trond Osei-Bonsu, Gerard
Transparency report 2015 — EY Greece 57 Oser, Peter Georg Papazoglou, Panagiotis
Osmers, Maren P.A. Pierik Belastingadviseur BV
Ostheim, Stefan Papoz, Carole
O'Sullivan, Donald Parkinson, Stephen John
Otman, Selin Pasanen, Kari Olavi
Ottaviani, Mauro Pascale, Fabrizio
Otty, Mark David Passelli, Claudio
Otty, Mark David Patel, Alay Bhupendra
Oury, Bernard Patel, Alpesh Mukund
Overend, Robert Paterson, Kevin
Ozcan, Dursun Patey, Neil Andrew
Ozdemir, Demet Patoglu Cengiz, Fusun
Ozler, Yunus Emre Patruno, Emilio
Pacaud, Jean-Michel Yves Patusi, Bruno
Pacieri, Alessandro Paul-Boncour, Philippe
Pageaud, Dominique Paul Eelen BVBA
Page, Barry Timothy Pavlova, Tatiana Petrovna
Paglioni, Giorgio Pavoni, Diego
Pagnon, Pierre-Henri Pav, Radek
Pailles, Jean-Michel Pawolleck, Ralf Michael
Pinto Monteiro Da Silva E Paiva, Payne, Christopher Mark Pedro Jorge Palacin Sotillos, Ramon Pearson, Colin Graham
Paliani, Andrea Pearson, Simon Mark
Pallerols Cat, Jaume Gonzalo Peces, Jose Luis
Palme, Claes Joachim Laban Peddanagari, Preetham
Palszabo, Tibor Martinez Pedraza, Manuel
Pujol Pamies, Xavier Pedron, Stephane Marie Michel
Panarelli, Nicola Peers, Robert Martin
Panayidou, Christiana Pelendridis, Christos
Pantzaris, Stavros Pellizzoni, Luca
Delli Paoli, Massimo Pelzmann, Helen
Papadimitriou, Georgios Penezoglu, Yusuf Gokhan
Transparency report 2015 — EY Greece 58 Pentaris, Savvas Ph. Pire & Co SPRL
Perachio, Glenn Picard, Emmanuel
Perdriau, Sylvain Piedigrossi, Philippe
Peres-Labourdette, Sylvane Piela, Piotr
Vazquez Perez, Antonio Pieragnoli, Gabriele
Perkins, Andrew Philip Pierres, Jacques
Perlier, Nicolas Stephane Pierros, Yannis
Perraud, Jean-Marie Piet Hemschoote BVBA
Perrin, Bruno Piglione, Maurizio
Perroux, Alain Piglowski, Krzysztof Jacek
Perry, Simon Thomas Pigni, Cristina
Persico, Felice Pihlgren, Carl
Persoff, Mark Piliponis, Arturas
Persson, Olov Nils Alfred Pillhofer, Ferdinand
Persson, Stefan Anders Tage Pilorge, Pierre
Pesce, Giovanni De Frias Pinheiro, Ricardo Filipe
Petersen, Henrik Reedtz Pinter, Alexia
Petersen, Jan Ribeiro Salcedas Montes Pinto, Ana Rosa Peters, Glenn Timothy Raheb Lopes Pires, Ricardo
Peters, Philippe Gilbert Yves Pisani, Alberto Maria
Peter Telders BVBA Piskinoglu, Zeynep Arzu
Petit, Vincent Pitter, Susan
Petkova, Daniela Dechkova Pivonka, Josef von Petrikowsky, Susanne P.J. Brand B.V.
Pettersson, Kennet Mikael Planchon, Pierre
Peukert, Jürgen Harald Platis, Eirinikos
Pfeiffer, Stefan Plaumann-Ewerdwalbesloh, Michael
Pfeuty, Nicolas Pociask, Mateusz
Pflueger, Sarah Martina Poggio, Carlo
Phan Van Phi, Pierre Polatzky, Robert
Desombere Philippe BVBA Poniewierski, Aleksander
Phizackerley, Stephanie Jane de Pontville, Gratien
Transparency report 2015 — EY Greece 59 Placencia Porrero, Alberto Purcell, Owen Gerard
Portnoy, Martin Jacob Purrington, Michael
Postance, Richard David Robert Pushkin, Sergei Yurievich
Postel, Francois-Guillaume Pyrcek, Andreas Josef
POT Invest AS Pyszka, Tillmann
Pottiez, Serge Qin, Jessie
Pouchard, Alexandre Jean-Paul Alain Quaglia, Giuseppe
Pourquery, Pierre Georges Quayle, Andrew John Moore
Powell, Nicholas Charles Quidet, Emmanuel
Praetzler, Robert Clemens Quijada Casillas, Enrique
Precek, Tomas Quinn, Dermot
Preiss, Axel Quint, Valerie
Prendergast, Niamh Mary Qui, Tony
Preuss, Pawel Mariusz Rabatti, Angelo
Prevosti, Roberto Rabier, Gilles
Price, Christopher John Racso AS
Price, Matthew Richard Raddi, Franco
Price, Victoria Louise Radoccia, Stefania
Prieto Gonzalez, Ana Maria Rafen, Nina
Molin, Primo Ragels, Edgars
Prisco, Paolo Ragusa, Giuseppe Marco
P.R. Janssens BV Rahms, Philippe Prof. Mr. R.J. de Vries Rahola Carral, Francisco Belastingadviseur B.V. prof.dr. A.H.M. Daniels Rakic, Ivan Belastingadviseur BV prof.dr. L.G. van der Tas BV Rambal, Philippe
Prof. Dr. A. de Bos BV Dimitrova Ramirez, Ija
Prof. dr. A.F. Harmsen B.V. Raepple, Ralf Norbert
Pärssinen, Harri Kalevi Raptopoulos, Philippos Zacharia
Puissochet, Gilles Rattigan, Lynn Stacey
Pulatov, Timur Rattinger, Ingrid
Pulido Aparicio Ferrier, Rute Ratti, Paolo
Purcell, Marcus William Ravoux, Raphael
Transparency report 2015 — EY Greece 60 Rawal, Ajay Richards, Nathan Sean
Röbel, Alexander Richardson, Marlon
RCO Consult SPRL Richter, Bernd Arnim
Röders, Ingo Riedel, Olaf
R. de Vries B.V. Rief, Roland
Read, David Leck Rieger, Carsten
Reed, Richard Carl Alexander Riegger, Pavel
Reeve, Luke Philip Rooper Riegler, Daniel
Regan, Benedict Rigamonti, Aldo
Regnier, Bertrand Rigo, Jacques
Reichenbach, Jan Henrik Rimstad, Kjetil
Reid, David Jackson Ringland, Kristin Lee
Reid, Graham Gerard Risch, Carsten
Reid, George McGrimmon R.J.W. Lelieveld BV
Reid, Stephen Robb, Steven Geoffrey
Reid, Stuart Andrew Robert Boons BVBA
Reimoser, Gunther Roberts, Adrian Lewis
Reinhardt, Peter Robertsson, Eva Helena
Reiter, Alexander Robertson-Kellie, Julian Alexander
Rejström, Roger Olof Roberts, Lesley
Reliquet, Frederic Robertson, Mark
Relynwa AS Robinson, Philip Michael
Rencz, Botond Robinson, Suzanne Catherine
Renz, Michael Holger Robinson, Susan Heather
Retzlaff, Frank Robisch, Martin Heinrich
Reusch, Kai Marcel Santinon, Joanna Lesley
Rhoumy, Pascal Rochas, Claire
Rossi, Riccardo Rock-Baley, Jennifer
Ricci, Paolo Rodionov, Ivan Vladimirovich
Richardson, Christopher Donald Rodriguez Fernandez, Pedro
Richardson, Christopher James Roed, Aina Karlsen
Richard, Michel Roesch, Gordon Patric
Transparency report 2015 — EY Greece 61 Roethlin, Christian Benedikt Roy, Jean-Philippe
Rogozenkov, Alexey Viktorovich Rozkrut, Marek Piotr
Roland-Billecart, Mathieu R. Schuur BV
Roldan Rituerto, Rafael Rösch-Rütsche, Stefan
Romanenko, Roman Röthlisberger, René
Romanov, Mikhail Lvovich Artunveien Holding AS
Roman, Roderick Andrew Charles Rubinato, Maurizio
Romeo, Alberto Rudberg, Michael John
Fernandez Romero, Francisco Rudi Braes BVBA Victoriano Romito, Francesco Ruebsamen, Marcus
Romskaug, Tommy Rueff, Pascal Marie-Patrick
Romuald Bilem BVBVBA Ruiz-Roso Moyano, David
Ronald Van den Ecker BVBA Rukes, Eugen
Ronco, Guillaume Rundshagen, Helmut
Rooke, Timothy James Runkel, Oliver
Ropohl, Florian Philip Ruppel, Gunther
Rosa, Alberto Ruprecht, Roland
Rosato, Mario Rus, Adrian
Rosberg, Goran Bjorn Erik Ruttle, Richard Sutcliffe
Roscher, Elisabeth Ryabov, Alexei
Rosén, Björn Ryan, Jim
Rossetti, Antonio Ryser, Marc
Roth, Armin Rytel, Nicholas Christopher
Rothert-Schnell, Jens Rytilahti, Mikko Jarmo Eelis
Roth, Patric Sabba, Nicola
Rotili, Marina Sabot, Carine
Rottiers & Co Bedrijfsrevisoren BVBA Sabourin, Jean-Christophe
Rottke, Nico Bastian Sabran, Nicolas
Roty, Vincent Sacchi, Vera
Roubi, Stephane Saddington, Steffan Neal de Roucy, Arnaud Sadek, Marcin
Royer, Jean-Francois Safiulin, Ildar
Transparency report 2015 — EY Greece 62 SAGLI, AHMET Savoca, Giuseppe
Abou Said, Wassim Savoie, Michel
Sanz Saiz, Beatriz Savostianov, Maxim Evgenievich
Sakshaug, Tone Maren S.B. Spiessens BV
Salaun, Yvon Cohen-Scali, Rudy
Gomez Salinas, Basilio Scettri, Simone
Salmann, Stephan Schaden, Michael
Salvi, Giulio Schaefer, Knut
Samodaev, Nikolay Alexandrovich Schaffer, Stefan
Samuel, Seshni Schaller, Patrik
Sanchez Ramos, Francisco Javier Schaub, Andre
Sancho, Karin Maria Scheele, Jon Erlend
Sandin, Kristina Elisabet Schepers, Eckehard
Bartheidel, Sven Scheufele, Siegfried
Sandow, Jörg Schibler, Christian
Sands, Roselyn Schier, Clemens
Sandstrom, Erik John Schiess, Royne
Sandu, Mihaela Elena Schieszl, Sven
Sandu-Vieil, Loredana Schilling, Peter
Saner, Hanspeter Schilling, Sibylle Margaretha
Sanger, Christopher James Schimmele, Jürgen
Sanschagrin, Eric Schlaeger, Marc Philipp
Santaloia, Fabrizio Schlebusch, Tobias
Santa, Miklos Csaba Schüle, Manfred
Santarelli, Paolo Schlüter, Markus
Santenac, Isabelle Schlueter, Stephan
Saraev, Sergey Alexandrovich Schmeitzky, Christophe
Sarkisyan, Akop Gurgenovich Schmid, Stefan Marc
Sater, Paul Edward Roisen Schmidt, Andreas
Sauber, Thomas Georg Schmidt, Juergen Dietmar
Saveliev, Leonid Yurievich Schmidt, Sebastian
Savin, Sergey Schmidt, Tom Stefan
Transparency report 2015 — EY Greece 63 Schmitt, Armin Albert Schwaller, Patrick
Schmitt, Bernd Schwartz, Gerhard
Schmitt, Thomas Gottfried Schwarz, Klaus
Schmitz, Annette Schweizer, Markus Thomas
Schmitz, Christopher Raimund Schwickerath, Elmar
Schmitz, Marc Jean Scialpi, Andrea
Schmitz, Thomas Michael Scott, Ian Anthony
Schmusch, Matthias Scoular, Michael Stewart
Schönbrodt, Rolf Ottokar Scourfield, David Haydn
Schoeneborn, Frank S.D.J. Overbeek-Goeseije B.V.
Schneider, Mattias Arthur Sebag, Franck
Schnieper, Peppi (Joseph Brian) Sebastian de Erice Malo de Molina, Ignacio Nicolas Schoepffer, Philipp Sedig, Riitta Ilona
Scholer, Christian Sedley, Richard Alan
Scholz, Christian Marcus Seehuus, Ronny
Scholz, Michael Seemann, Michael Christian
Schommers, Julie Seevers, Martin Heinrich
Schone, Allan Seibel, Alexander
Schoutteten, Jean-Baptiste von Seidel, Christoph Carl Niels
Schragl, Markus Seidel, Torsten Peter
Schrickel, Angela Annette Sellæg, Finn Espen
Schuberth, Udo Jochen Sellick, David Edward
Schuemmer, Markus SELMO Consult BVBA
Schult, Lars Johan Selter, Martin
Schulz, Annette Semadeni, Thomas
Schulz-Wulkow, Christian Semionova, Elena
Schumacher, Benoit Semple, Mark Andrew
Schumacher, Tobias Wilhelm Senent, Xavier
Schuster, Fabian Senghaas, Marcus
Schutz, Francesco Ermanno Senteler, Roger Pascal Schwalm, Florian Emanuel Georg Pierre Saenz de Navarrete, Araceli Schwager, Christoph Seregin, Pavel Fedorovich
Transparency report 2015 — EY Greece 64 Serge Colle SPRL Sinai-Sinelnikoff, Laurent Henry
Safonov, Sergei Viktorovich Sinclair, Robert
Severa, Josef Singer, Günter
Severa, Vladislav Singh, Amarjit
De Giovanni Grethur di Santa Singh, Baldeep Severina, Gianroberto Sexton, Rachel Singh, Darra
Shaheen, Michael Albert Sinz, Andreas
Shah, Riaz Ali Sirocka, Anna
Shelton, Mark Sjölander, Kenneth Mikael
Sheridan, Fiona Joan Skacelik, Martin
Sherlock, Trevor Skage, Merete
Shinin, Gennady Alexandrovich Skalberg, Nils Krister
Shlenkin, Artem Skingley, Julian James
Shmykov, Ivan Nikolaevich Skirk, Ulrich
Söhnle, Nils Skjellevik, Tor Inge
Siberg, Helene Skoglund, Erik Ragnar
Siddique, Khalid Skorstengaard, Steen
Sidhu, Hermann Slinn, Jane
Sidorenko, Kirill Vitalievich Smallwood, Heather
Siebel, Andreas Smart, John Keith Geoffrey
Sieger, Oliver Smith, Benjamin Keenan
Siegrist, Louis Smith, Derek Gordon
Sieg, Volker Smith, David Ivor
Signorini, Lorenzo Smith, Alexander Mark
Sileghem BVBA Smolarek, Bartlomiej Pawel
Sills, Michael Thatcher S.M. Tipping B.V.
Silva, Enrico Smyrnioudis, Georgios
Luis da Silva, Paulo Jorge Smyth, Andrew David
Silva, Rita Marques Costa Santos Smyth, Anthony Joseph
De Simone, Milena Dominique Sneddon, Lynne Margaret
Simonin, Karen Soar, Jeffrey
Simpson, Jarrod Harvey Sobotta, Carsten
Transparency report 2015 — EY Greece 65 Sodero, Guido Stahlbrost, Kristoffer Erik Johan
Sodhi, Anup Stalder, Marcel
SOFINDYS SPRL Strandh, Erik Peter
Sofie Van Doninck BVBA Stange, Felix Frieder Eberhard
Soguel, Christian Starygina, Natalia
Soldevila, Jordi Sole Staub, Christine
Soleniec, Wojciech Steele, Stuart
Solovova, Irina Sergeevna Steel, Timothy James
Somes, Karen Leah Steenberg, Fredrik Karl
Sondergaard, Lars Rhod Stefaner, Andreas
Sonntag, Nils Stefaner, Markus
Soreng, Erik Marchesin, Stefano
Sorli, Hans-Erich Stefan Olivier BVBA
Sorokin, Andrew Vladimirovich Steger, Christian Philipp
Soucek, Magdalena Stenersen Kjell AS
Souici, Hamed Stephens, Rebecca Anne
Soulier, Sylvie Steppler, Carolyn Sarah
Guerreiro Gomes De Jesus De Sousa, Steven Claes BVBA Joao Manuel Spannagl, Thomas Stevens, Peter
Sparkes, Paul John Stevning Holding AS
S. Peij B.V. Steven Van Laer BVBA
Spence, Andrew Stigard, Einar Ingvar
Spence, Pamela Helen Stilwell, Margaret Ann
Spiekermann, Christoph Stippl, Andrea
Spielmann, Andreas Stobbe, Ulrich
Spill, Joachim Stockell, Roy Howard
S.P.M. Timmerman BV Stockhoff, Philipp Nicolas
Sredna Holding AS Stockrahm, Volker Klaus
Sørensen, Benny Lynge Stocks, Penelope Ann
Vidvangen Holding AS Stoen, Aslak
Sørlie, Tore Stoessel, Marc
Staehlin, Walo Stokes, Aidan Thomas
Transparency report 2015 — EY Greece 66 Strandberg, Agneta Szabo, Gergely
Strathdee, Neil John Szczech, Radoslaw
Schulte Strathaus, Monica Annmarie Schulz, Christian
Stratonov, Oleg Szolgyemy, Balazs
Strauss, Ulf Taapken, Nelson Ernesto
Streimikiene, Asta Tabakov, Mikhail Glebovich
Strelnichenko, Anna Vadimovna Tabarrini, Roberto
Stringer, Richard Joseph Tack'X Consulting BVBA
Åström, John Erik Talasiewicz, Agnieszka
Ström, Rikard Gomez De La Cruz Talegon, Victor
Struck, Matthias Talvinko, Erkka Tapani
Stürz, Gerd-Willi Tambe, Gulenn
Stubtoft, Brian Tanasheva, Dinara Shaimerdenovna
Studynska, Iuliia Tan, Munire Muge
Stuemke, Cord Tasdemir, Sedat
Subsideaal BVBA Taskaev, Sergei Mikhailovich
Suffredini, Francesco Tato, Savino
Sumay, Selim Serdar Tattersall, Christopher David
Sun, Yi Taudte, Wolfgang
Suominen, Antti Taylor, Catharine Frances
Suter, Christoph Marcel Taylor, Benjamin Stirling
S. van den Ham Accountant- Taylor, James Andrew Administratieconsulent BV Svensson, Jonas Taylor, Rupert Charles Uttermare
Svietlieiushchyi, Oleg Stanislavovych Taylor, Richard Edward
Svistich, Oleksandr Mykhaylovych Taylor, Steve T.B. Vreeburg Registeraccountant Swan, Graeme A. BV Swarbrick, Angela Tecer, Hasan Erdem
Sych, Albert Olegovych Teigland, Julie Linn
Sychev, Ivan Mikhailovich Temporale, Ralf Gerd
Sylvie Goethals SPRL Testa, Massimo
Sylvén, Johan Testa, Sylvie
Szabo, Denes Tetyushev, Dmitry Petrovich
Transparency report 2015 — EY Greece 67 Teymurov, Turgay Teymur oglu Tour, Laurent-Paul
THABAULT, Nicolas Claude Albert Tourret, Eric Henri Paul Roger Thelemann, Karin Gisela Townshend, David John
Theoklitou, Yiannakis Tracq-Sengeissen, Isabelle
Thewihsen, Frank Heinrich Tramoyeres Galvañ, Pablo
Thews, Joerg Transfer Pricing Consulting BVBA
Thibon, Denis Treacy, Marie
Thoma, Alexander Trejo, Klaus Daniel
Thomas, Susan Mary Tresoldi, Angelo Valter
Thomas, Frederic Catalao Trinca, Mario Rui
Thomas, Keith Gordon Trinkaus, Ulrich Michael
Thompson, Sandra Willis Tristan Dhondt BVBA
Thomson, Edward William Stuart Tärnvik, Sven
Thorgersen, Stig Troetscher, Daniela
Thurbin, Jeremy Tropschug, Isabel Gisela
Tiernan, Aidan Trotman, Daniel Paul
Tillmann, Gunther Tsebernyak, Petr Petrovich
Tillqvist, Susanne Elisabeth Tubau Roca, Juan
Timonina, Yulia Pavlovna Tubino, Vanessa Josette Jeanine
Tingas, Ranno Bosch Tugores, Antonio
Tivey, Andrew David Tull, Monica
Tixier, Didier Tuomi, Vesa Sakari
Todesco, Ingo Tuomolin, Jarkko Markus Turmagambetova, Gulmira Toepfer, Olaf Kuanishevna Toggwyler, Andreas Turner, Gary Neal
Toguri, Robert Makoto Turna Omer BVBA
Tollis, Richard Hamilton Turowski, Philipp
Tomlinson, Paul Tuske, Balazs
Tonci, Andrea T. van Limpt B.V.
Terraza Torra, Juan Jose T. Wiffrie B.V.
Torvhagen Invest AS Tybaart Consulting BVBA
Tosi, Daniele Tynel, Pawel Konrad
Transparency report 2015 — EY Greece 68 Ucarlar, Cem Vasilica, Florin von Uckermann, Ruprecht Maximilian Vasseur, Jean-David Freiherr Ueberschär, Marc Vaszari, Peter
Uher, Stefan Vatne, Martin Fledsberg
Ukhova, Ekaterina Sergeyevna V-ATVISE BVBA
Ulrichs, Håkan Vaudour, Pierrick Georges Paul
Umnuss, Karsten Thomas Vaughan, David Lewis
Unalir, Baris von Brocke, Klaus Manfred
Uphaus, Christian Vedel, Marie-Hélène
Upton, Rosalind Eileen Veger, Victor Constant
Uram-Hriso, Peter Vekasi, Tamas
Uranic, Janez Velilla Velasco, Francisco de Asis
Ustimenko, Anton Sergeevich Veliyev, Ilgar
Vacha, Petr Venermo, Risto
Vago, Carlo Maria Venner, Ian Philip
Vailhen, Philippe Venning, Victoria Carol
Valentini, Massimiliano Vercellotti, Massimiliano
VALETTE SPRL Verdun Fraile, Eduardo
Goldmann Valicelli, Maximiliano Verevichev, Kirill
Valobra, Dante Verges Asua, Ignacio
Valverde, Luc Verhoeven Ph. BVBA
Vandame, Jean-Marie Vermeulen, Philip David Van de Woestyne, Patrice Jean Verron, Eric Daniel Van Hassel, Franck Vesnaver, Luka
Vanoli, Gabriele Giovanni Vesper, Torsten
Van Rossen, John Gerard Willem Vestengen, Arild
Van Vliet, Nathalie Vester, Peter-Paul
Van Vliet, Richard Veum, Harry Andre
Varga, Janos Viazzo, Erberto Pardo De Santayana Vidal-Abarca, Varley, Stephen Maria Barbara Varley, Stephen Da Cunha Vieira, Rui Manuel
Varon, Jean-Roch Viering, Stefan
Transparency report 2015 — EY Greece 69 Vigdel, Lars Ragnar Walker, Rolf
Vihovde, Bjørn Walker, Robert Charles
Soler Villa, Rosalia Wallace, Peter Ian
Vilos, Mette Wallace, Roger Darragh
Vimba, Iveta Wallek, Paul David
Vincent-Genod, Patrick Alain Marie Walleyo, Samy
Vincent Etienne SPRL Walsh, Aidan Patrick
Vinogradova, Anastasia Mikhailovna Walsh, Bridget Agnes
Viragh, Gabriella Walton, Andrew
Virgilio, Ambrogio Wang, Chung-Wei Paul
Di Vito, Nino Ward, Anthony
Vitrac, Christine Ward, Debra Veronica
Vitse, Laurent Ward, Robert Johnathan
Vlachos, Vassilios Warn, Paul Edgar
Vogel, Christine Frauke Barbara Warren, Benjamin James
Vogel, Jochen Wasley, Steven James
Vogel, Michael Watson, Lee William
Vogt, Alexander Watson, Stephen Thomas
VOLMAD BVBA Watson, Stuart William
Volpini de Maestri, Johannes Watt, Joseph John
Voogd, Christopher Jules Watt, Joseph John
Vreeswijk, Johann Cornelis Pieter Watt, Matthew James van Vuuren, Michael Weber, Arne
Vyzas, Ilias Weber, Jennifer von Wachter, Peter Georg Weber, Max
Wagner, Claus-Peter Weber, Ingo Mathias
Wahl, Michael Wehner, Christoph Aloysius
Wajer, Jaroslaw Wehnert, Oliver
Waldens, Stefan Weigl, Lars
Waldersee, Georg Graf Vaynshteyn, Dmitry Evgenievich
Waldersee, Georg Graf Wellinger, Christoph
Walker, Paul Richard Wells, Peter John
Transparency report 2015 — EY Greece 70 Wemaere, Quentin Willhei AS
Wennmann, Marc Williams, David John
Werner, Tristan Williamson, Kenneth Grant
Werthmann, Martin Wilfried Butler, Marcus William
Wesenberg, Jane Elizabeth Williams, Andrew
Wesley, Mark Alan Williams, Sarah Jane
Wesp, Peter Wills, Steven Peter
Wessinger, Frank Andreas Wilson, Allister Ian
Weston & Dyrham Consult BVBA Wilson, Cary Daniel
Weston, Kevin John Wilson, David Craig Edman
Weststrate, Jan Karel Wilson, James Charles Hardy
West, Timothy John Anthony Wilson, Richard William
Wetzel, Eckart Wilson, Stuart
Weyer, Jeannot Henri Wimmer, Astrid
Weynand, Werner Bernhard Wim Van Gasse BVBA
W. Flikweert BV Winchester, Robert Frederic
W. Geurts B.V. Windsheimer, Daniel
W.H. Borsje BV Winkler, Hartmut
Whelan, Victoria Jane Winkler, Nicolas
Whitecross, Duncan Winterling, Gerd
Whitfield, Elizabeth Aline Wintgens, Christophe Jean-Nicolas Cécile Ghislain Whitlock, Ian John Philip Wirth, Karl Rolf
Bean, Mary Ann Witalis, Mariusz
Widmann, Ralf Joachim Witsch, Thomas
Widmer, Adrian Bruno Wittendorff, Jens
Wiedemann, Martin Witt, Ute
Wielinski, Piotr Wlasto, Alexander
Wienken, Robert Woeste, Klaus
Wilhelm, Thomas Wolff, Cornelia Evelyn
Wilkie, Iain Rob Wolf, Olivier Antoine
Wilkinson, Stuart Wollaston, Andrew
Wilkinson, Stephen Michael Wollmert, Peter
Transparency report 2015 — EY Greece 71 Wolter, Hans-Juergen Zapf, Michael Stefan
Wong, Fabian Kar Zaretskaya, Svetlana
Wood, Paul Zatakavai, Ekaterina Vadimovna
Wood, Tracy Michelle Zaugg, Daniel
Woodward, Samuel James Zeippen, Yannick Marie
Woosey, Andrew David Zheltonogov, Vladimir Vladimirovich
W.P. de Pater BV Zhemaletdinov, Yevgeniy Fidailyevich Wüst, Daniel-Andreas Zhigulin, Dmitry Mikhailovich
W.T. Prins Registeraccountant BV Ziegler, Frank Peter
W. van Haelst B.V. Zielinski, Marcin Adam
Xu-Pionchon, Qinghua Zimmermann, Philippe
Yanovskiy, Vitaly Yurievich Zirkel, Martin
Yarmolenko, Bogdan Valerievich Zitter-Mueller, Gernot Nikolaus
Yassukovich, Nicholas Andrey Zollkau, York Sven Maria
Yatsenko, Boris Nikolaevich Zlokazova, Ekaterina
Yglesia, Jose Zobnina, Svetlana
Yilmaz, Alper Zocchi, Paolo
Y.M. Jansen B.V. Zoellkau, York
Young, Julian Arthur Zoggia, Oscar
Young, Philip James Zürcher, Jürg
Youshenkov, Oleg Vladimirovich Ezcurra Zubeldia, Francisco Javier
Yucel, Fatma Ebru Zucca, Paolo
Yves tiberghien & Co BVBA Zugerlaar Consulting BVBVBA
Zaborovskaya, Alina Sergeevna Zunzunegui Ruano, Adolfo
Zaichikova, Eugenia Vladimirovna Zuppi, Dario
Zalamena, Marco Zwak, Artur
Zalicki, Lukasz Zwirner, Titus Zamboni, Daniele
Zamet, Christian Bernard
Zanotti, Emiliano
Zanotti, William
Zanouda, Nour-Eddine
Transparency report 2015 — EY Greece 72 Appendix C: Ernst & Young Europe LLP – Beneficial owners of legal entities
Name Beneficial Owner
Drs. J.P. Scholten Belastingadviseur B.V. Scholten, Jeroen Pieter
Drs. M.F. van den Berg B.V. Berg, Martin Franc van den
A. Snaak B.V. Snaak, Anke
A.A. Heij BV Heij, Arnold Alexander
A.A. Wijnen BV Wijnen, Alexander Augustinus
A.E. Wijnsma B.V. Wijnsma, André Elias
Overmeire, Alexander Frans Jan A.F.J. van Overmeire BV van
A.M. van Hall B.V. Hall, Anne Merijn van
ACConsulting SpA Vanderstricht, Christoph
AD Advisory Services BVBA Deprez, Andy Ferdinand Julien
Ad extremum AS Hagland, Kristin
AmeBie B.V. Balkenende, Jan Peter
Andrews Consult BVBA Bode, Jan
Anglo Advies B.V. Herksen, Monique van
Anstes II AS Ommedal, Espen
APA Holding AS Amundsen, Amund Petter
Transparency report 2015 — EY Greece 73 Joosten, Herwig Jozef Hélène Arrival Tax Consultants BVBA Nico
Artunveien Holding AS Rødal, Asbjørn
B. Ghigny SPRL Ghigny, Bernard
B.K. Jelgerhuis Swildens BV Jelgerhuis Swildens, Bruno Kees
Bart Dumon BVBA Dumon, Bart
Buhovd AS Aschehoug, Leiv Thorkil
C. E. Bosterud AS Bøsterud, Christin Erichsen
Verhart, Carolus Nicolaas C.N.J. Verhart BV Johannes
C.Th. Reckers BV Reckers, Cornelus Theodorus
Cambridge Continental BVBA De Busscher, Lucien
Camco Consulting BVBA Cambie, Frank
Chris Platteeuw SPRL Platteeuw, Chris
Weymeersch, Christel Rachel Christel Weymeersch BVBA Gisleen
Chrysalis AS Avaldsnes, John Olav
Vandermeersche, Chris Johnny CVM Consult BVBA Elisabeth
D. Vermaelen BVBA Vermaelen, Danielle Maria
D.E. Engwerda B.V. Engwerda, Daniel
Danny Wuyts BVBA Wuyts, Daniel Theophiel Maria
Desombere, Philippe Remi Marie- Desombere Philippe BVBA Jeanne
Transparency report 2015 — EY Greece 74 Didier De Smet BVBA De Smet, Didier
DM Consult BVBA De Monie, Jean François
Downing Consulting Services SPRL Downing, Douglas
Dr. M.E.M. van Dijen BV Dijen, Monica Elisabeth Maria van
Rouwers, Robertus Wilhelmus Dr. R.W.G. Rouwers Belastingadviseur BV Gerhardus
Drs. A.A. Beijer B.V. Beijer, Alexander Adriaan
Drs. A.A. van Eimeren B.V. Eimeren, Augustinus Arnoldus van
Drs. A.B. Roeders BV Roeders, Albert Berend
Drs. A.G. van der Wilden Belastingadviseur Wilden, Anthony Gordon van der BV
Drs. A.H.A. van Oostrom Belastingadviseur Oostrom, Adrianus Hendrikus B.V. Anthonie Van
Drs. A.J. Buisman BV Buisman, Andries Jans
Sanden, Adrianus Johannes Maria Drs. A.J.M. van der Sanden BV van der
Heemels, Angelique Margaretha Drs. A.M.H. Heemels B.V. Hubertina
Keijsers, Angelique Maria Drs. A.M.W.J. Keijsers B.V. Wilhelmina Josephina
Drs. A.N. Vogel BV Vogel, Andrea Nicola
Drs. B.W. Littel B.V. Littel, Bastiaan-Wouter
Drs. C.A.P.M. Prevaes Belastingadviseur Prevaes, Cyrillus Andreas Paulus B.V. Maria
Drs. C.B. Boogaart BV Boogaart, Coenradus Bernardus
Drs. C.D. Snoeks BV Snoeks, Casimir Dimitry
Transparency report 2015 — EY Greece 75 Drs. C.J.M. Kruijt BV Kruijt, Casper Jacob Marinus
Drs. D.J.J. Sloof Belastingadviseur B.V. Sloof, Dirk Jan Jacob
Drs. D.K. Noort B.V. Noort, Daniel Klaas
Drs. D.L. Groot Zwaaftink BV Groot Zwaaftink, Daniël Lodewijk
Drs. E.B. de Jong Belastingadviseur BV Jong, Edwin Bernhard de
Drs. E.F. Capel Belastingadviseur BV Capel, Eduard Franciscus
Drs. E.H.J. Heijnen Belastingadviseur B.V. Heijnen, Eugène Henri Jos
Drs. E.R. Bruins Slot B.V. Bruins Slot, Egbert Rudolf
Leenders, Franciscus Jacobus Drs. F.J.H. Leenders B.V. Hendrikus
Drs. F.M. Schoon Belastingadviseur BV Schoon, Frank Maarten
Drs. F.M. van der Lof BV Lof, Floris Michiel van der
Drs. F.M.P. Boertien B.V. Boertien, Frederik Marinus Patrick
Drs. G.M. van Santen BV Santen, Gerard Marinus van
Drs. H. Hokse B.V. Hokse, Hendrik
Drs. H.M. Wijnmaalen B.V. Wijnmaalen, Hendrik Martin
Velema, Hendrik Thomas Drs. H.T.J.P. Velema B.V. Johannes Petrus
Drs. I.H.G. Hengefeld B.V. Hengefeld, Ing Hwa Geertruida
Drs. I.J.M. Allemekinders Belastingadviseur Allemekinders-Pols, Ina Juanita B.V. Margriet
Drs. ing. A.E. Ratelband B.V. Ratelband, Arnout E.
Transparency report 2015 — EY Greece 76 Drs. J. Hetebrij BV Hetebrij, Jacob
Drs. J. Niewold BV Niewold, Jan
Drs. J. Spijkerboer B.V. Schuurkamp Spijkerboer, Jennigje
Drs. J. Verhagen BV Verhagen, Jules
Drs. J. Waals B.V. Waals, Joost
Drs. J.C.M. Smits Belastingadviseur B.V. Smits, Johannes Cornelis Maria
Drs. J.E.I. van Hout BV Hout, Joannes Eligius Ignatius van
Kamphuis, Jeroen Franciscus Drs. J.F.M. Kamphuis BV Maria
Jong, Johannes Henricus Antonius Drs. J.H.A. de Jong B.V. de
Drs. J.J. van Bennekom BV Bennekom, Jan Jacob van
Drs. J.J. Vernooij B.V. Vernooij, Johannes Jozephus
Sluijter, Jozephus Johannes Drs. J.J.J. Sluijter BV Jacobus
Geest, Johannes Leonardus van Drs. J.L van der Geest BV der
Drs. J.M.A. Drost B.V. Drost, Johannes Marinus Albertus
Drs. J.N.P. Grimbergen Belastingadviseur Grimbergen, Johannes Nicolaas BV Petrus
Drs. J.R. Frentz B.V. Frentz, Johannes Rene
Drs. K.W. Slump B.V. Slump, Kees
Drs. L.H.M. Verstegen B.V. Verstegen, Lieke Hanneke Melanie
Drs. L.M. Hendriks BV Hendriks, Leonardus Maria
Transparency report 2015 — EY Greece 77 Drs. M. Bangma B.V. Bangma -Tjaden, Madelon
Drs. M. Coenradie BV Coenradie, Marinus
Drs. M. de Kimpe BV Kimpe, Marcel de
Drs. M. Hagers BV Hagers, Michèle
Drs. M. Huizer BV Huizer, Marcel
Drs. M. Koning BV Koning, Maarten
Drs. M. Moolenaar B.V. Moolenaar, Mark-Jan
Drs. M. Rooks B.V. Rooks, Marco
Drs. M. Stiebing Belastingadviseur BV Stiebing, Marc
Drs. M. van den Hoek B.V. Hoek, Maurice van den
Drs. M. Verschoor B.V. Verschoor, Maarten
Drs. M.A. van Loo BV Loo, Marcel André van
Drs. M.A. Vedder B.V. Vedder, Maria Aleida
Kimmenade, Maria Elisabeth Drs. M.E. Westerhout BV Westerhout-van
Drs. M.H. de Hair BV Hair, Maria Helena de
Drs. M.J. Noordhoff B.V. Noordhoff, Mark Jan
Drs. M.J. Swets Belastingadviseur B.V. Swets, Michiel Joost
Drs. M.M.J.M. Welters BV Welters, Marc Mathieu Jozef Maria
Drs. N. van Es B.V. Es, Nout van
Transparency report 2015 — EY Greece 78 Ahmed-Karim, Nadira Zaina Drs. N.Z.A. Karim B.V. Aziman
Drs. O.E.D. Jonker BV Jonker, Oscar Eduard Diederick
Drs. P.A.E. Dirks B.V. Dirks, Paul Arnold Eleonora
Drs. P.C. van Dijk B.V. Dijk, Peter Cornelis van
Drs. P.J.A. Gabriels BV Gabriëls, Patrick Jacobus Anna
Nijssen, Paulus Jacobus Antonius Drs. P.J.A.J. Nijssen BV Johannes
Drs. P.J.J. Vlak BV Vlak, Paulus Johannes Justinus
Drs. P.L.A.M. van Kessel Registeraccountant Kessel, Paulus Leonardus BV Antonius Maria van
Drs. P.W.J. Laan BV Laan, Petrus Wilhelmus Jacobus
Drs. P.W.P. de Beus BV Beus, Paulus Wilhelmus Petrus de
Pluymakers, Richard Elisabeth Drs. R.E.J. Pluymakers BV Jozef
Drs. R.H. de Boer B.V. Boer, Richard Harmen de
Leensen, Rob Hendrikus Wilhelmus Drs. R.H.W.H. Leensen B.V. Hermanus
Eveleens, Richard Leonardus Drs. R.L.A. Eveleens B.V. Andreas
Drs. R.P.J. van den Brekel Belastingadviseur Brekel, Ronald Peter Joannes van B.V. den
Drs. R.W.J.K. Rademakers Belastingadviseur Rademakers, Roderik Willem B.V. Johan Koenraad
Drs. S. Lauers BV Lauers, Stephan
Drs. S. Spiekhout B.V. Spiekhout, Steven
Drs. S.J. Hartjes Registeraccountant BV Hartjes, Steven Johannes
Transparency report 2015 — EY Greece 79 Drs. S.M.M. van der Zande Zande, Saskia Maria Mathilda van Belastingadviseur BV der
Drs. T. de Kuijper B.V. Kuijper, Tom de
Drs. W. Brink Belastingadviseur BV Brink, Wiebe
Drs. W. Pot Belastingadviseur BV Pot, Wolter
Drs. W. van Olst BV Olst, Wichert van
Drs. W.E. Paardekooper BV Paardekooper, Wolfgang Eric
Drs. W.H. Kerst BV Kerst, Willem Hendrikus
Drs. W.J. Bos BV Bos, Willem Jan
Drs. W.J. Smit BV Smit, Wouter Jan
Drs. W.J. Spijker BV Spijker, Willem Jozef
Drs. W.J. Vermeer Belastingadviseur BV Vermeer, Willem Jan
Weijers, Wilhelmus Joseph Carolus Drs. W.J.C.A. Weijers B.V. Albert
Drs. W.L. van Gelderen B.V. Gelderen, Wouter Leendert van
Kurvers, Wilhelmus Peter Drs. W.P.G. Kurvers Belastingadviseur BV Gerardus
Enina AS Klepp, Terje
Equus Advisory Services BVBA Van Bauwel, Olivier Stephan
Eric Van Hoof SPRL Van Hoof, Eric Ann C.
F. de Bruijn BV Bruijn, Frans de
F.J. Blenderman BV Blenderman, Frans Johan
Transparency report 2015 — EY Greece 80 FABRILIA CONSULT BVBA Gils, Nick Van
FDP Consulting BVBA De Pril, Franky Michel
Frank De Jonghe BVBA De Jonghe, Frank Maria J.
Frank Lapeirre BVBA Lapeirre, Frank Denis August
Frewam BVBA Cosaert, Marc Kamiel Noël
Aarnink, Gulielmus Antonius G.A.M. Aarnink BV Marius
G.W. Hilverda BV Hilverda, Gijsbert Willem
Gerard Consult & Invest SPRL Gerard, Benoit
Gittan AS Hovland, Øyvind
Golenvaux, Eric Robert Gabriël Golenvaux & Co BVBA André
Gre.Y AdVisionary SPRL Grecourt, Yannick
Grevikveien Holding AS Svensen, Jan Wellum
GVP Consulting BVBA Vandenplas, Geert Marcel Clement
H. Hollander BV Hollander, Hugo
H. Schepers & Co BVBA Schepers, Herman Irma Ghislain
H. Van den Abeele & Co Bedrijfsrevisoren Van den Abeele, Herman BVBA
H.A.H. Hulst BV Hulst, Herman Alex Henk
Steens, Hubertus Bernardus H.B.A. Steens BV Antonius
H.Wevers BVBA Wevers, Han
Transparency report 2015 — EY Greece 81 Harry Everaerts Bedrijfsrevisor BVBA Everaerts, Harry Henri Louisa
Harunda AS Klausen, Erik
HGL Holding AS Lorentzen, Helge Georg
Huygen & Co BVBA Huygen, Werner Frans Maria
IENTO BVBA Christiaens, Ingmar
Otten, Johanna Wilhelmina Ing. J.W.A.M. Otten BV Adriana Maria
Ir. A.B.J. ten Damme B.V. Damme, Andre Bert Jan ten
Ir. drs. G.J. van Wiggen B.V. Wiggen, Gerd-Jan van
Boom, Jean Guillaume Gerardus Ir. J.G.G.V. van den Boom B.V. Valentijn van den
Ir. P.G. van Herrewegen B.V. Herrewegen, Peter Gerard van
Ir. R.J. Hagens B.V. Hagens, Robert-Jan
Ir. W.S.R. Bothof B.V. Bothof, Willem Simon Roelof
J. Knol Bruins B.V. Knol Bruins, Jasper
J. Lange B.V. Lange, Jürgen
Preijde, Jeronimus Cornelis J.C.J. Preijde B.V. Johannes
Hendrikx, Johannes Cornelis J.C.S.E. Hendrikx BV Simon Elisabeth
J.F. Care B.V. Care, Jeroen Franciscus
J.G. Kolsters BV Kolsters, Jasper Geert
J.J. Kooistra BV Kooistra, Jacob Johan
Transparency report 2015 — EY Greece 82 J.L. Geutjes BV Geutjes, Jean-Louis
J.M. Heijster BV Heijster, Josephus Maria
J.M. Kooistra B.V. Kooistra, Jelle Menno
J.W. Sitko B.V. Sitko, James Walter
JAG & VI AS Jønsberg, Bjørgun
Jazzy AS Raa, Henning
JBEL Consult BVBA Bellens, Johan
Jean-François Hubin & Co SPRL Hubin, Jean-Francois Adolphe M.
Jennings Jeremy SPRL Jennings, Jeremy Nicholas Wayne
Jhr. Mr. C.W.A. van Suchtelen Suchtelen, Carl Willem Anton van Belastingadviseur BV
JNL Taxconsult SPRL Lambert, Jean-Nicolas Georges L.
K. van de Geest B.V. Geest, Klaas van de
Katrinas Prakse Petrosovica, Katrina
Keak AS Aker, Knut Embret
KES Invest AS Svanevik, Karl Erik
Kirem AS Mamelund, Erik
Kirie AS Larsson, Eirik
KjK investering AS Kristensen, Kjetil
L. Cornelis BVBA Cornelis, Lieve Ivona Maria
Transparency report 2015 — EY Greece 83 Lena Plas & Co BVBA Plas, Lena Joanna F.
Loreasen Holding AS Berge, Rolf
M. Bouker B.V. Bouker, Mohamed
M. Brabants BVBA Brabants, Michel Alain Hilda Yvon
Kester, Marcellinus Alexander M.A.M. Kester BV Maria
Marc Guns BVBA Guns, Marc Josephus Maria
Marc Joostens BVBA Joostens, Marc
Marie-Laure Moreau SPRL Moreau, Marie-Laure
Marleen Defoer BVBA Defoer, Marleen
Marleen Mannekens Bedrijfsrevisor BVBA Mannekens, Marleen
Marnix Van Dooren & Co BVBA Van Dooren, Marnix Johan Rudolf
Marsoul Consult BVBA Marsoul, Koen
Blockx, Martine Florentine Martine Blockx SPRL Augusta
Michel Beyaert Consult BVBA Beyaert, Michel Marie P.
Monolith Consult BVBA Moreau, Peter Jordi
Mr A.H. Groen B.V. Groen, Arjan Hans
Mr dr. Q.W.J.C.H. Kok Belastingadviseur Kok, Quirinus Wilhelmus Johannes B.V. Catharinus Hendrikus
Mr drs. S. Hensen Belastingadviseur B.V. Hensen, Sjoerd
Mr drs. W.J. van Beekhoff Belastingadviseur Beekhoff, Willem Jacobus van B.V.
Transparency report 2015 — EY Greece 84 Mr F.H. Gaarlandt Belastingadviseur B.V. Gaarlandt, Folkert Hans
Mr J.R.M. Smit Belastingadviseur BV Smit, Jan Roelof Michiel
Mr R. Kroneman Belastingadviseur B.V. Kroneman, Ratna
Mr R.J. van der Zwan Belastingadviseur B.V. Zwan, Remco Jacobus van der
Mr S.H.A. Admiraal Belastingadviseur B.V. Admiraal, Simone Hendrika Anna
Mr W.A. Kort Belastingadviseur B.V. Kort, Willemien Aafke
Mr. A. Brusse Belastingadviseur B.V. Brussé, Arjen
Mr. A. Poelstra Belastingadviseur B.V. Poelstra, Arnold
Holland, Anne Mieke Yvonne Mr. A.M.Y.Q. Holland Belastingadviseur B.V. Quirina
Mr. C.H.M. Walschot Belastingadviseur BV Walschot, Coen Henri Marie
Mr. D. Hoogenberg Belastingadviseur BV Hoogenberg, Dirk
Mr. D. Kroesen Belastingadviseur B.V. Kroesen, Daniel
Mr. D. Stalenhoef Belastingadviseur B.V. Stalenhoef, Dirk
Mr. dr. D.R. Post Belastingadviseur B.V. Post, Dennis Raymond
Mr. Dr. W. de Wit Belastingadviseur BV Wit, Walter de
Mr. Drs. B.P. Leenders Belastingadviseur Leenders, Bastiaan Pieter B.V.
Mr. drs. E.J.H. Westerburgen Westerburgen, Eric Jozef Harry Belastingadvies B.V.
Mr. Drs. G. Groen Belastingadviseur BV Groen, Gerrit
Mr. Drs. G.A. Arnold BV Arnold, Gerardus Anthonius
Transparency report 2015 — EY Greece 85 Mr. Drs. H.J. Kamphuis Belastingadviseur Kamphuis, Hendrik Johannes BV
Mr. Drs. J.H.D. Klink Belastingadviseur BV Klink, Jacques Helmar Dankert
Mr. Drs. L.H. Donkers Belastingadviseur B.V. Donkers, Linda Henrica
Mr. Drs. S.F.M. Niekel Belastingadviseur BV Niekel, Silvanus Franciscus Maria
Mr. E. Haring Belastingadviseur BV Haring, Elisabeth
Mr. G.C. Bulk Belastingadviseur BV Bulk, Gijsbert Cornelis
Mr. H. de Ruijter Belastingadviseur BV Ruijter, Herman de
Mr. H. Hofman Belastingadviseur BV Hofman, Harm
Mr. H.D. Oosterhoff Belastingadviseur BV Oosterhoff, Hendrik Daniël
Mr. H.J. Bax Belastingadviseur BV Bax, Hanne Jesca
Mr. H.V. Bartels Belastingadviseur BV Bartels, Harry Victor
Mr. H.W. Sieders Belastingadviseur B.V. Sieders, Hendrik Wessel
Mr. Ir. H.W. Slaats B.V. Slaats, Hendrikus Wilhelmus
Mr. J. Buitelaar Belastingadviseur B.V. Buitelaar, Jelger
Mr. J. van Mourik Belastingadviseur B.V. Mourik, Jeroen van
Geevers, Jeroen Albertus Mr. J.A.J. Geevers Belastingadviseur B.V. Johannes
Mr. J.A.R. van Eijsden Belastingadviseur Eijsden, Johannes Adriaan Reinard B.V. van
Mr. J.B. Rietveld Belastingadviseur BV Rietveld, Jan-Bertram
Mr. J.G. Sloot Belastingadviseur B.V. Sloot, Johannes Gerardus
Transparency report 2015 — EY Greece 86 Mr. J.L. Davidson Belastingadviseur BV Davidson, Jeroen Louis
Visser, Johannes Paulus Mr. J.P.L. Visser Belastingadviseur BV Leonardus
Mr. M. Rabenort Belastingadviseur BV Rabenort, Marinus
Mr. M.A. Kormelink Belastingadviseur B.V. Kormelink, Maarten Alphonszoon
Mr. M.L.A. van Rij Belastingadviseur BV Rij, Marnix Leonard Alexander van
Mr. N.O.M. Evers B.V. Evers, Nicole Olga Maria
Mr. P.C. Tabaksblat Belastingadviseur BV Tabaksblat, Paul Casper
Stox, Rudi Johannes Catharina Mr. R.J.C.M. Stox Belastingadviseur BV Maria
Mr. S.V. Breimer Belastingadviseur BV Breimer, Sebastiaan Vincent
Mr. S.W.C. Wortelboer Belastingadviseur Wortelboer, Sander Wijnandus B.V. Cornelius
Mr. T. Philibert Belastingadviseur B.V. Philibert, Tom
Mr. T.A. Huiskes Belastingadviseur BV Huiskes, Theodoor Anton
N. Verheyen BVBA Verheyen, Nicole
N.M. Pul BV Pul, Nicolaas Maarten
Nathalie Van Hoorebeek BVBA Van Hoorebeek, Nathalie
Oscarsborg Holding AS Moe, Eirik
P.A. Pierik Belastingadviseur BV Pierik, Paulus Adrianus
P.J. Brand B.V. Brand, Pieternella Janny
P.R. Janssens BV Janssens, Pieter Reinold
Transparency report 2015 — EY Greece 87 Paul Eelen BVBA Eelen, Paul
Peter Telders BVBA Telders, Peter
Ph. Pire & Co SPRL Pire, Philippe
Vanderbeek, Pierre Marie Rose Pierre Vanderbeek BVBA Willy
Piet Hemschoote BVBA Hemschoote, Piet Jozef Roger
POT Invest AS Tobiassen, Per Oskar
Prof. Dr. A. de Bos BV Bos, Auke de
Prof. dr. A.F. Harmsen B.V. Harmsen, Anton Frank
Prof. Mr. R.J. de Vries Belastingadviseur Vries, Rudolf Jan de B.V. prof.dr. A.H.M. Daniels Belastingadviseur BV Daniels, Antonius Henricus Maria prof.dr. L.G. van der Tas BV Tas, Leendert Gerardus van der
R. de Vries B.V. Vries, Rutger de
R. Schuur BV Schuur, Rick
Lelieveld, Robertus Johannes R.J.W. Lelieveld BV Wilhelmus
Racso AS Andersen, Terje Ivar
RCO Consult SPRL Collard, Robin Raymond
Relynwa AS Ler, Asbjørn
Robert Boons BVBA Boons, Robert Richard Maria
Romuald Bilem BVBVBA Bilem, Romuald
Transparency report 2015 — EY Greece 88 Van den Ecker, Ronald André Ronald Van den Ecker BVBA Maria Cornelius
Rottiers & Co Bedrijfsrevisoren BVBA Rottiers, Patrick Florent Louisa
Rudi Braes BVBA Braes, Rudi Frans
S. Peij B.V. Peij, Stefan Carel
S. van den Ham Accountant- Ham, Steven AA van den Administratieconsulent BV
S.B. Spiessens BV Spiessens, Steven Benjamin
Overbeek-Goeseije, Sophia Dina S.D.J. Overbeek-Goeseije B.V. Johanna
S.M. Tipping B.V. Tipping, Siobhan Maeve
Timmerman, Stephanus Petrus S.P.M. Timmerman BV Maria
SELMO Consult BVBA Van Moorsel, Jan
Serge Colle SPRL Colle, Serge
Sileghem BVBA Sileghem, Thomas Paul Johan
Sofie Van Doninck BVBA Van Doninck, Sofie
SOFINDYS SPRL Nyssens, Jean-Albert
Sredna Holding AS Gøbel, Anders
Stefan Olivier BVBA Olivier, Stefan Marie Jan
Stenersen Kjell AS Stenersen, Kjell
Steven Claes BVBA Claes, Steven Johan
Steven Van Laer BVBA Van Laer, Steven Justine A.
Transparency report 2015 — EY Greece 89 Stevning Holding AS Stevning, Vegard
Subsideaal BVBA Desmet, Wouter
Sylvie Goethals SPRL Goethals, Sylvie Christiane B.
T. van Limpt B.V. Limpt, Twan van
T. Wiffrie B.V. Wiffrie, Tom
T.B. Vreeburg Registeraccountant BV Vreeburg, Thomas Bernardus
Tack'X Consulting BVBA Tack, Géraldine Carmen Emile
Torvhagen Invest AS Eidissen, Willy
Transfer Pricing Consulting BVBA Van der Voorde, Kurt
Tristan Dhondt BVBA Dhondt, Tristan Alain R.
Turna Omer BVBA Turna, Omer
Tybaart Consulting BVBA Smet, Saskia Ivonne Florent
VALETTE SPRL Valette, Nicolas Christian
V-ATVISE BVBA Vanzieleghem, Pascal
Verhoeven Ph. BVBA Verhoeven, Philippe
Vidvangen Holding AS Tandrevold, Eirik
Etienne, Vincent Paul Amélie Vincent Etienne SPRL Pierre
VOLMAD BVBA Volkaerts, Kristiaan
W. Flikweert BV Flikweert, Willem
Transparency report 2015 — EY Greece 90 W. Geurts B.V. Geurts, Wessel
Haelst, Werner Gustaaf Maria W. van Haelst B.V. Jozias van
W.H. Borsje BV Borsje, Walter Hendrik
W.P. de Pater BV Pater, Wouter Pieter de
W.T. Prins Registeraccountant BV Prins, Warmolt Tonnis
Weston & Dyrham Consult BVBA Vanoppen, Stijn
Willhei AS Wille, Hans Georg
Wim Van Gasse BVBA Van Gasse, Wim
Y.M. Jansen B.V. Jansen, Yvonne Maria
Y.W.H. Vlasman B.V. Vlasman, Yvonne Wilhelmina Hilda
Yves tiberghien & Co BVBA tiberghien, Yves Michel Jérôme
Coppens, Wouter Joris Kristien Zugerlaar Consulting BVBVBA Herman
Transparency report 2015 — EY Greece 91 Appendix D: Ernst & Young Southeast Europe Public Limited – Beneficial owners individuals and legal entities
Garnev, Nikolay Georgiev
Ernst & Young Europe LLP Gavrila, Felicia Viorica
Anastassiadis, Anastassios Gherghescu, Gelu
Atakan, Kenan Burcin Gkogkos, Lampros
Attard, Robert Goulias, Ioannis
Attard, Ronald Anthony Grant, Rodney John
Avraamides, Andreas Hadjidamianou, Andreas
Binig, Alexandru Valeriu Ion, Bogdan
Bouzas, Kimonas Andrianos Iosifidis, Anastasios
Cambien, Jean-Marc Jowitt, Robin David
Chourdakis, Michael Kalomenidou, Sofia
Christidis, Alexandros Kaminaris, Spyridon
Cora, Anamaria Kaminaris, Vasileios
Demetriou, Stelios Karagianni, Maria
Doublet, Anthony Peter Konstantinou, Dimitrios
Ekaterinari, Ourania Kovaios, Leonidas
Enache, Miruna Liassides, Petros
Evangelopoulos, Nikolaos Lupea, Alexander
Fish, Stephen
Transparency report 2015 — EY Greece 92 Mavros, Athanassios Rus, Adrian
Milcev, Alexandr Sandu, Mihaela Elena
Mitsios, Stefanos Smyrnioudis, Georgios
Moayed, Vargha Theoklitou, Yiannakis
Mocanu, Sebastian Daniel Tourret, Eric Henri Paul
Natcheva-Ivanova, Milka Kostadinova Vasilica, Florin
Naudi, Christopher Joseph Vyzas, Ilias
Nicolaou, Nicholas Wielinski, Piotr
Nikolaeva Mitrovska, Diana Georguieva
Panayidou, Christiana
Pantzaris, Stavros
Papadimitriou, Georgios
Papazoglou, Panagiotis
Pelendridis, Christos
Pentaris, Savvas
Petkova, Daniela Dechkova
Pierros, Yannis
Platis, Eirinikos
Radu, Dragos Catalin
Raptopoulos, Philippos Zacharia
Transparency report 2015 — EY Greece 93 EY | Assurance | Tax | Transactions | Advisory
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Transparency report 2015 — EY Greece 94